9911796707
TMI Blog2023 (1) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... he earlier period after detailed investigation and relying of various evidences, the adjudicating authority had confirmed the demand clubbing the clearance value of all other alleged dummy firms/ companies in the clearance value of the respondent. The same was challenged before this Tribunal, this Tribunal vide judgment reported at M/S. KICH INDUSTRIES AND OTHERS VERSUS CCE RAJKOT [ 2013 (9) TMI 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of the aforesaid firm/ companies are clubbable in the clearance value of the Respondent M/s Kich Industries. Accordingly, separate SSI Exemption to all the dummy units are not applicable. Learned Commissioner (appeals) dropped the demand by allowing the appeal of the respondent on the ground that for the earlier period this Tribunal in the appellant's case as reported at 2013 (290) ELT 43 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, following the aforesaid judgment the Revenue's appeal is not sustainable. He further submits that Tribunal's order has been upheld by the Hon'ble Gujarat High Court reported at Commissioner of Central Excise Rajkot vs Kich Industries 2014 (305) ELT 107 (Guj. H.C.). In view of above position, the Revenue's appeal is not maintainable and the same deserve to be dismissed. 4. We have carefu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carried out, only the earlier proceeding of the aforesaid case has been followed. Learned Commissioner (Appeals) in the impugned order dropped the demand relying on the Tribunal's decision in the repondent's own case cited (supra). Moreover, the Tribunal's decision has been upheld by the Hon'ble Gujarat High Court which is reported at 2014 (305) ELT 107 (Guj HC). In this position of law in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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