SSI Exemption - clubbing of the clearance of various entities ...
Central Excise
May 5, 2023
SSI Exemption - clubbing of the clearance of various entities which were found to be dummy - The appellants namely, have in fact suppressed their turnover under the cover of corporate veil to avail the exemption under notification no 8/2003-CE dated 01.03.2003, knowingly. Hence their intention to evade payment of duty by resorting to suppression, misstatement is established beyond doubt accordingly the extended period of limitation as provided by proviso to section 11A (1) is correctly invoked for demanding the duty in the impugned order - AT
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