2019 (3) TMI 1222 - AT - Central Excise

SSI exemption - clubbing of clearances - dummy units - applicability of the case of COMMISSIONER OF CENTRAL EXCISE NOIDA-I VERSUS M/S GARG INDUSTRIES 2015 (11) TMI 1754 - ALLAHABAD HIGH COURT - Held that - The Revenue in the memo of appeal has not advanced any argument on the applicability of the said decision. However, the appeals stand filed by raising the grounds which were originally disclosed in the show cause notice. In the absence of any dispute that the issue stands decided by the said decisions of the Tribunal as upheld by Allahabad High Court, no infirmity can be found in the orders of the Commissioner (Appeals), who has followed the said decision - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT ALLAHABAD upheld the order passed by the Commissioner (Appeals) in response to two appeals filed by the Revenue. The issue had been previously decided in the same assessee's case by the Tribunal and upheld by the Allahabad High Court. The Tribunal rejected the appeals filed by the Revenue as the issue had already been decided and no new arguments were presented.