SSI Exemption - clubbing of clearances of two units - dummy ...

Attempt to Club Clearances Under SSI Exemption Fails Due to Lack of Evidence and Procedural Compliance Issues.

February 22, 2022

Case Laws Central Excise AT

SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy unit. The department has proceeded to club the clearances of both these units without raising such allegation. It is found that the department has miserably failed to establish any mutuality of interest or cash flow between both the units. Further, there is no show cause notice issued to M/s.TLGW which the department alleges to be a dummy unit. - AT

View Source

← Previous Next →

SSI Exemption - clubbing of clearances of two units - dummy ...

Attempt to Club Clearances Under SSI Exemption Fails Due to Lack of Evidence and Procedural Compliance Issues.

February 22, 2022

Case Laws Central Excise AT

You may also like:

SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

SSI unit - clubbing of clearance - value of Clearance of goods under brand name on payment of duty not to be clubbed for the purpose of SSI exemption.

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

The case pertains to the clandestine removal of fireworks, denial of SSI exemption, and clubbing of clearances by the department. The key points are: The allegation that...

SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

SSI Exemption - clubbing of clearances - in absence of substantial evidences of manufacturing and clearances of the goods brought on record by revenue, it cannot be...

SSI Exemption - clubbing of clearances - Two independent companies within same complex (factory premises) and common shareholders / directors / management - The...

SSI Exemption - clubbing of turnover - manufacture of P&P medicines - the value of the clearances to Loan Licensees would not be includible for determining the...

SSI Exemption - clubbing of clearances - dummy units with slipping partners - The department has failed to establish the allegations raised in SCN for clubbing of...

SSI Exemption - clubbing of clearances - in the present case the clubbing is not on the basis of the common facility between both the units but because of the common...

SSI exemption - Clubbing of clearances - the appellant is a private limited company and the other two firms namely, M/s IEC and RSF are proprietorship concerns, its...

SSI Exemption - clubbing of clearances - dummy units - admittedly the notice does not stands issued to the other four units, whose clearances sought to be clubbed in the...

SSI Exemption - Clubbing of clearance of 3 manufacturing units - clubbing of clearance of 2 Units can be ordered only if one unit is the principal unit while the other...

SSI Exemption - Clubbing of the clearances of the excisable goods manufactured - same factory premises - the clearances effected during a financial year by all the three...

Medical negligence requires proving the medical professional lacked requisite qualification, skill or failed to exercise reasonable care. Mere unfavorable outcome or...

Quick Updates: