TMI Blog2016 (9) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... that their separation has been created artificially with an intention to avail the benefit of SSI exemption only. The impugned order points out that the MOU signed between the two appellants does not have vital details. Therefore, we are of the considered view that both the appellants are only one unit for deciding on the eligibility of SSI benefit. These two appellants are two units only on paper but in practice and as per ground realities, they are one business only, which is very much evident and has been clearly pointed out by the Commissioner's impugned order. - Decided against the appellant - Excise Appeal Nos. 90 - 91/2009 Ex. (DB) - Final Order No.53042-53043/2016 - Dated:- 12-8-2016 - Dr. Satish Chandra, President And Mr. Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate also submits that both the appellants entered into a Memorandum of Understanding for letting out the facilities like screening, steeping and office space on monthly payments to AMMPL. The learned Advocate quotes from Para-7 of the Settlement Commission s order, which inter alia says that there are a number of facts in favour of the applicant and the only ground against them is that certain facilities were commonly used by both the units who had two common Directors and a common office which was located at the premises of AMM. 3. The respondent is Commissioner of Central Excise, Jaipur-I, who was represented by the ld. AR, Shri R.K. Manjhi. He reiterated the findings given in the impugned order-in-original. 4. Both the appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing any actual change in their status because in the MOU entered between them vital facts were missing. Minor change in the directors was also made with the sole motive to avail the benefit of SSI exemption. Only one director i.e. Shri H.C. Garg was inducted in the M/s AMMPL and all other directors remained the same. The actual control of both the units was in the hands of Shri O.P. Yadav M.D. even after this change. Considering above facts and finings, we are of the considered view that both the appellants are only one unit for deciding on the eligibility of SSI benefit. These two appellants are two units only on paper but in practice and as per ground realities, they are one business only, which is very much evident from the facts di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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