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TMI Blog2017 (5) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... ably failed to establish any financial flow back among the constituent units in the instant case, in these circumstances, the allegation that M/s.KEC is a dummy unit floated by M/s.LEC is not sustainable - M/s.LEC and K/s/KEC are independent entities eligible for their respective SSI exemption limits - penalties also set aside - exemption of SSI allowed. Appeal dismissed - decided against Revenue. - E/802/2009-DB - Final Order No A/30540/2017 - Dated:- 24-2-2017 - Mr. (Dr.) Satish Chandra, President and Mr. Madhu Mohan Damodhar, Technical Member Shri Arun Kumar, (AR) for the Appellant. None for the Respondent. ORDER Issue in brief is that the respondent-assessee viz. Lakshmi Electronics Communications (hereinafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gone through the facts. 5. On going through the facts and records of the case, it is noticed that conclusions of investigation are primarily based on statement of one Smt.G.Sireesha, a common employee of LEC and KEC which was subsequently retracted by a notary public. From the impugned order, it is seen that Commissioner (Appeals) has taken note of this fact and has observed in para-5 that there is no point clinging on to this statement to prove a point without any corroborative evidence . Lower appellate authority has further analysed various allegations of the SCN and has found that investigations did not yield any direct evidence linking the products bearing the brand name of M/s.Digicontrols with the clearances made from LEC or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, Relay etc. with a screw driver. It is further contended that M/s.KEC being in a nascent stage of operations got the goods manufactured by M/s.LEC on a job work basis and on receipt of the goods attach back panel with validator and complete the process of assembly, testing etc. and clear the goods to their customers without affixing any brand name. As seen from the impugned order, the lower authority has come to the conclusion that M/s.KEC was a dummy unit based on only two aspects a) no items of manufacture of coin boxes including bills required were available in the premises and no manufacturing activity of any sort of products was found in the premises and b) no paper or record of any kind was available in the premises. The lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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