GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2017 (7) TMI 521 - CESTAT CHENNAI

2017 (7) TMI 521 - CESTAT CHENNAI - TMI - SSI exemption - dummy units - it was alleged that the unit had floated fictitious non-existent companies so as to manipulate the purchase production and sales details and kept their clearances well within the exemption limit of ₹ 1 crore - Held that: - appellant concedes that the details had not been produced by the appellant in such proceedings, and in case the fact of these export clearances are considered, there would be a substantial change in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

by the authority in such adjudication. - Appeal allowed by way of remand. - Application No. E/Misc/40205/2017 & Appeal No.E/503/2008 - FINAL ORDER No. 41211 / 2017 - Dated:- 12-7-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri J. Shankarraman, Advocate For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER Per Bench Issue relates to alleged non-eligibility of SSI exemption in respect of the appellant on the allegation .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f penalty under Section 11AC of the Act and fresh imposition of penalties under erstwhile Rule 173Qand Rule 25 of the Rules, however, upheld the remaining part of the order of the original authority. Hence this appeal. 2. Today when the matter came up for hearing, Ld. Advocate refers to an application made on behalf of appellant on 21.05.2009 enclosing additional grounds of appeal and requested that the same may be taken on record along with the appeal petition earlier filed. The ld. advocate su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

remanded for reconsideration on the basis of Form-H certificates evidencing export. 2.1 Ld. advocate also submits that cenvat credit eligibility has not been granted to them in spite of having produced documents supporting their claim and, for this reason also, he requests that the matter may be remanded with suitable directions. 3. On the other hand Ld. A.R for Revenue takes us to page 35 of the appeal papers where the aggregate value of clearances has been worked out reducing the exemption lim .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version