SSI exemption - dummy units - The concept of “related person” is ...

Central Excise

March 21, 2017

SSI exemption - dummy units - The concept of “related person” is relevant for valuation of excisable goods. The turnover of related persons cannot be perse clubbed together for arriving at the threshold limit of SSI exemption- AT

View Source

← Previous Next →

SSI exemption - dummy units - The concept of “related person” is ...

Central Excise

March 21, 2017

You may also like:

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 the partner of two units happen to be the same, by itself, is not sufficient to establish that one unit is dummy...

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

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

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...

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...

Benefit of SSI Exemption Notification No.8/2003 – Clubbing of clearance - allegation of creation of another dummy company - stay granted partly - AT

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

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....

Valuation - Denial of SSI exemption - Clubbing of clearance - It is not only that the manufacturing units and trading units are liable to be held as related persons as...

Quick Updates: