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adjustment of demand with other unit

Central Excise - Started By: - arun aggarwal - Dated:- 9-2-2018 Last Replied Date:- 27-2-2018 - Sirwe have two units registered with central excise in which one of the partner is common and are in the same range of excise.Excise officials wants to ad .....

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n of department is not legally sustainable. It is not a case where one unit has been established a dummy unit of the other. There are numerous CESTAT decisions to the effect that mere commonality of one or more partners in two units is not sufficient .....

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d this way. - Reply By arun aggarwal - The Reply = ThanxAny citation or circular would be really helpful Arun - Reply By MADAN RAHEJA - The Reply = On this issue there is a very old circular of Board i.e Circular number 6/92 dated 29-5-1992 issued fr .....

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m is entitled to separate exemption limit and hence the question of distributing the exemption may not arise . This circular was relied in the case of B.K.Office Needs reported at 2015 (4) TMI 241 - CESTAT CHENNAI I am of the view that on same analog .....

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reatable as separate manufacturers of the same manufacturer, would be a question of fact in each case to be determined on the basis of such factors among other, like composition of the partnership, existence of the factory, licence, nature of goods m .....

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mbined. Limited companies whether public or private, are separate entities distinct from the shareholders composing it. Hence each limited company is a manufacturer by itself and will be entitled to a separate exemption limit. If there are two firms .....

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