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TMI Blog2018 (9) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and that there is mutuality of interest and that there is financial flow back and that the units which were held to be dummy did not have any manufacturing facility - In the absence of any such evidence, it is held that the manufacturer units are independent units and therefore, their clearances could not be clubbed together. Denial of benefit of SSI Exemption to the manufacturer appellants is not sustainable - appeal allowed - decided in favor of appellant. - Appeal Nos. E/53079-53081, 53173-53174/2015, 50041, 50042 & 50044/2016-EX[DB] - Final Order Nos. 72091-72098 / 2018 - Dated:- 24-7-2018 - Hon ble Shri Ashok Jindal, Member ( Judicial ) And Hon ble Mr. Anil G. Shakkarwar, Member ( Technical ) Shri Anurag Mishra Ms Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication and also they were exceeding the clearances in previous years resulting in the manufacturer appellants becoming ineligible for the said exemption and therefore, said demand was raised. The said show cause notice was adjudicated through order dated 31.01.2012 confirming the demand. The said order was challenged before this Tribunal. The Tribunal vide the Final Order No.56325-56334/2013-EX[DB] dated 26.04.2013 observed that through the said order dated 31.01.2012 duty was confirmed against all the units collectively without even segregating the liability of each and every unit and that duty liability and penal liability cannot be assessed jointly and severely against various assessee and therefore, the matter was remanded to adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. and were maintaining records separately and that there were no financial flow back and therefore, their clearances could not be clubbed. The learned Counsel submitted that similarly in the present case except for the units being looked after by the members of same family and the same accountant attending the maintenance of accounts, the Original authority did not establish that all the units were having same Income Tax registration, same Sales Tax registration, same registration under Director of Industries and same electricity connections. Therefore, he argued that the finding of Original Authority is not sustainable. The learned Counsel further submitted that the different units were located at difference places, their raw materials ..... X X X X Extracts X X X X X X X X Extracts X X X X
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