SSI exemption - Clubbing of clearances - the appellant is a ...
Central Excise
August 3, 2019
SSI exemption - Clubbing of clearances - the appellant is a private limited company and the other two firms namely, M/s IEC and RSF are proprietorship concerns, its clearances cannot be clubbed with the clearances of the proprietorship concerns, as per the principles laid down by the CBEC vide Circular No. 6/92 dated 25.09.1992 in terms of Section 37B
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