2015 (10) TMI 608 - SCH - Central Excise

SSI exemption - extended period on limitation clubbing of clearance Dummy unit - Supreme Court after hearing the parties dismissed the appeal on the ground of delay as well as on merits. The appeal was filed by the Revenue against the decision of Tribunal 2012 (10) TMI 454 - CESTAT, AHMEDABAD ; wherein tribunal held that case against assessee has not been proved by the authorities with requisite evidence - clubbing of two units cannot be made on the premise that the assessee sold/cleared their entire production to other units - mere fact of management, control or grant of interest free loan is not sufficient to hold the units as a dummy unit in the absence of any money flow back and/or profit sharing and total control on another unit - Allegation of wilful mis-statement and suppression of facts justifying the extended period of limitation for making the duty demand cannot be sustained.