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Central Excise - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

SSI Exemption - Clubbing of clearances - Clandestine removal - ...

Central Excise

May 4, 2015

SSI Exemption - Clubbing of clearances - Clandestine removal - Case has been made out against the appellant on the basis of the documents resumed from the residence of employees and third party. There were no incriminating documents recovered from the custody of the appellant or Managing Director thereof - revenue failed to substantiate its case - demand set aside - AT

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  1. Clandestine removal - A private document without any corroborative evidence brought on record cannot be made the basis of clandestine manufacture and clearances of excisable goods

  2. Clandestine Removal - documents seized by the investigating team from the residence of the Accountant - corroborative evidence or not - The charge of clandestine removal...

  3. 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.

  4. 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...

  5. SSI Exemption - Clubbing of the value of clearances - Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the...

  6. SSI Exemption Benefit – calculation of turnover of 1.5 crore and 4.0 crore - Clubbing of clearance - Larger bench decision by majority - Prima facie case is against the...

  7. SSI Exemption - clubbing of turnover - manufacture of P&P medicines - the value of the clearances to Loan Licensees would not be includible for determining the...

  8. Clandestine removal - consumption of electricity - the charge of clandestine removal is to be established on examination of facts of each case and not merely on the...

  9. 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...

  10. SSI Exemption – Clubbing of Clearances of two units - Neither of the factories had complete equipment for manufacture the final products - demand set aside on the ground...

 

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