SSI Exemption - clubbing of clearances - in the present case the ...

Common Ownership Leads to Clubbing of Clearances for SSI Exemption Under Central Excise Law; Duty Imposed on Combined Values.

March 25, 2023

Case Laws Central Excise AT

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 ownership, being same partners in both the firm. Therefore, the adjudicating authority has rightly clubbed the value of clearance of both the units and demanded excise duty - AT

View Source

← Previous Next →

SSI Exemption - clubbing of clearances - in the present case the ...

Common Ownership Leads to Clubbing of Clearances for SSI Exemption Under Central Excise Law; Duty Imposed on Combined Values.

March 25, 2023

Case Laws Central Excise AT

You may also like:

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

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 - Clubbing of clearances - Merely because common electricity connection was used by both the units by itself will not make it a dummy of one another....

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

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 of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites,...

SSI exemption - clubbing of clearances of three units - The constitution of firms is Private Limited and Partnership Firm, therefore, merely being a one person is common...

Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

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 - dummy unit or not - Merely because a common electricity connection was used by both the units by itself will not make it a dummy of one another....

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 - 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...

Quick Updates: