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Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Denial of SSI exemption - Dummy unit - During inspection of ...


Court Denies SSI Exemption: Assessee's Unit Found Non-Operational with No Electricity, Confirming Tax Demand.

August 21, 2015

Case Laws     Central Excise     HC

Denial of SSI exemption - Dummy unit - During inspection of assessee's premises it was found that there was one shed and only two machines were found completely in non-working condition. No electric connection was found - demand confirmed - HC

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