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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

SSI Exemption - clubbing of clearances - two units managed by ...

Central Excise

November 20, 2018

SSI Exemption - clubbing of clearances - two units managed by same person - separate entities or not - mutuality of interest - the adjudicating authority is in doubt to conclude that which is the principal unit - clubbing of clearances not justified

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  2. 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...

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  8. 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...

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