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CC&CE, Hyderabad-III Versus Krishna Engineering Works, S.R. Communications

2016 (1) TMI 1332 - CESTAT, HYDERABAD

SSI Exemption - clubbing of clearances - Held that: - To club the turn-over of two units which are statutorily recognized by various Government authorities, evidences should have been put forth by the Revenue to the effect that one or other of these .....

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22/2007 - Dated:- 4-1-2016 - Sulekha Beevi (Judicial Member) And B. Ravichandran (Technical Member) For the Appellant :: M. S. Reddy, Deputy Commissioner(AR) For the Respondents : V. J. Sankaram, Advocate ORDER B. Ravichandran (Technical Member) Thes .....

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ndents for denying the SSI exemption availed by them by clubbing the turn-over. The original authority, after due process, decided the case on 28/03/2006 and confirmed the demand for Central Excise duty of ₹ 28,67,481/- from M/s. S.R. Communica .....

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impugned order allowed the appeal with consequential relief to the extent of setting aside clubbing of value of clearance of both the appellants. Aggrieved by this order, the Revenue is in appeals before us. 2. The learned AR submitted that the part .....

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that the clearances of both the respondent units cannot be clubbed for the purpose of SSI exemption. 3. The learned counsel for the respondents submitted that both the appellants were separate legal entities as recognized by various Government depar .....

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of manufacture and the process undertaken by them and the goods made are entirely different. There is no financial flow back between the units and this is clear from the accounts maintained and certificate issued by the Chartered Accountant. He furt .....

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records. We find that in the grounds of appeal, there is a repetition of the original allegations with no material evidence to contest the findings of the Commissioner(Appeals) in the impugned order. To club the turn-over of two units which are stat .....

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