SSI Exemption - clubbing of turnover - Family members have ...

Central Excise

September 21, 2013

SSI Exemption - clubbing of turnover - Family members have several SSI units - common directors in private limited company and common partners in firm - The demand for duty from KI in respect of goods manufactured by all the units cannot be sustained and accordingly was set aside - AT

View Source

← Previous Next →

SSI Exemption - clubbing of turnover - Family members have ...

Central Excise

September 21, 2013

You may also like:

SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

SSI exemption - Clubbing of turnover - assessee having two units - issuance to SCN to both the units does not amount to double jeopardy - AT

SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

SSI Exemption - Clubbing of clearances - Merely because common electricity connection was used by both the units by itself will not make it a dummy of one another....

SSI Exemption - clubbing of clearances - in the present case the clubbing is not on the basis of the common facility between both the units but because of the common...

SSI Exemption - turnover cannot be clubbed together and the two units cannot be treated as one unit merely because various factors such as related partners, common use...

SSI Exemption - dummy unit or not - Merely because a common electricity connection was used by both the units by itself will not make it a dummy of one another....

SSI unit - clubbing of clearance - value of Clearance of goods under brand name on payment of duty not to be clubbed for the purpose of SSI exemption.

SSI exemption - clubbing of clearances of three units - The constitution of firms is Private Limited and Partnership Firm, therefore, merely being a one person is common...

SSI exemption - clubbing of clearances - dummy units - having common use of machinery between the three units, having common marketing arrangements and free flow of...

SSI Exemption - clubbing of turnover of dummy units - non-issue of notice/non-participation of the other units whose turnover was added to turnover of main appellant,...

SSI exemption - clubbing of clearances - merely because units set up by the family members, by clubbing of clearance, we would be doing great disservice to the spirit of...

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

SSI exemption - flow of funds - mutuality of interest - common partner, common premises, common purchase of raw materials, exchange of raw material from one unit to...

SSI Exemption - clubbing of clearances of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites,...

Quick Updates: