SSI Exemption - clubbing of clearances - dummy units with ...
Department Fails to Prove Allegations of Clearance Clubbing and Fictitious Group Activities Among 11 Alleged Dummy Firms.
September 5, 2023
Case Laws Central Excise AT
SSI Exemption - clubbing of clearances - dummy units with slipping partners - The department has failed to establish the allegations raised in SCN for clubbing of clearances of the 11 firms. Further, the creation of a fictitious/deemed group (GTP) to be responsible for clandestine activities also does not find favor with us. - AT
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