Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 573 - CESTAT CHENNAISSI exemption Notification No. 1/93-CE – Cotton yarn manufactured and cleared without payment of duty – Clubbing of the value of clearances – Held that:- It is evident from the profit and loss account that the appellant paid the conversion charge and a lease rent for use of the machineries - there are three different sheds with machineries available and various authorities had given the registration for both the units - Merely because one partner is common in both the units and the other partners of both the units are in the same family, it cannot be held that the units are one - There is no material to show that there was any financial flow back among the two units – Relying upon CCE Vs. Electro Mechanical Engg. Corporation [2008 (7) TMI 77 - SUPREME COURT ] - when a show-cause notice proposed for clubbing the value of clearances for two units and notice was issued only one unit and not to the other, when the separate existence of both the units are projected, the notice is bad in law and the proceeding is liable to be set aside - the demand of duty, interest and penalty are not sustainable – Decided in favour of Assessee.
|