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Sivasidh Packages Versus Commissioner of Central Excise & ST, Salem

2017 (7) TMI 521 - CESTAT CHENNAI

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 the aggregate value of clearances and on t .....

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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 that the unit had floated fictitious non- .....

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d 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 submits that while arriving at the aggregate .....

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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 limit. Ld. A.R submits that value of export c .....

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