Home Highlights April 2014 Year 2014 This

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1. 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...

2. 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...

3. SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy...

4. SSI exemption - clubbing of clearances - Merely because the partner of two units happen to be the same, by itself, is not sufficient to establish that one unit is dummy...

5. SSI Exemption - dummy units - clubbing of clearances - N/N. 8/2001 - validity of SCN issued to each unit - If the revenue is of the view that both the units are not...

6. 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....

7. SSI Exemption - Clubbing of clearance of 3 manufacturing units - clubbing of clearance of 2 Units can be ordered only if one unit is the principal unit while the other...

8. SSI Exemption - brand name - units from where the manufacturer / assessee have been procuring their products were using registered trademarks - even if the affixing of a...

9. Denial of SSI Exemption - Dummy unit - Use other's brand name - there was one man show which is evident from different materials gathered by Revenue, both the units are...

10. SSI exemption - alleged clearances through alleged dummy units - The maxim Acta Exteriora Indicant Secreta Interiora (outward acts show the secret intentions) is verily...

11. SSI exemption - dummy units - use of brand of others - Not knowing the excise provisions for duty liability is not a factor for setting aside the duty demand - AT

12. SSI Exemption - dummy units - All the units are entitled to get benefit of SSI notification, there is no requirement to maintain statutory records. Once, they are not...

13. Job Work - SSI units - duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption - AT

14. Denial of SSI Exemption - Exemption not taken for some unit, therefore exemption denied for other units as well - aggregate value of all excisable goods cleared from one...

15. SSI exemption - clubbing of clearances - dummy unit - the entire operation and business of both the units undoubtedly controlled and managed by one person, hence, the...