SSI Exemption - clubbing of the clearance of various entities ...

Appellants used dummy entities to evade duty and wrongfully claim SSI exemption; extended limitation period u/s 11A(1) applied.

May 5, 2023

Case Laws Central Excise AT

SSI Exemption - clubbing of the clearance of various entities which were found to be dummy - The appellants namely, have in fact suppressed their turnover under the cover of corporate veil to avail the exemption under notification no 8/2003-CE dated 01.03.2003, knowingly. Hence their intention to evade payment of duty by resorting to suppression, misstatement is established beyond doubt accordingly the extended period of limitation as provided by proviso to section 11A (1) is correctly invoked for demanding the duty in the impugned order - AT

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SSI Exemption - clubbing of the clearance of various entities ...

Appellants used dummy entities to evade duty and wrongfully claim SSI exemption; extended limitation period u/s 11A(1) applied.

May 5, 2023

Case Laws Central Excise AT

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