https://www.taxtmi.com/caselaws?id=155330 Prima facie evidence of artificial splitting of a business to retain SSI exemption can justify denial of complete pre-deposit. The record showed common management, shared power, staff and labour, use of the same brand name, routed sales, and a director's statement suggesting the second unit was created to keep the first unit within the exemption limit and lacked independent financial viability. On that basis, the Tribunal found a strong prima facie case for the Department, declined total waiver of pre-deposit, and directed partial pre-deposit with stay of the balance demand, interest and penalty pending appeal. en-us Fri, 09 Jul 2010 00:00:00 +0530 Tue, 03 Sep 2013 15:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155330 Prima facie evidence of artificial splitting of a business to retain SSI exemption can justify denial of complete pre-deposit. The record showed common management, shared power, staff and labour, use of the same brand name, routed sales, and a director's statement suggesting the second unit was created to keep the first unit within the exemption limit and lacked independent financial viability. On that basis, the Tribunal found a strong prima facie case for the Department, declined total waiver of pre-deposit, and directed partial pre-deposit with stay of the balance demand, interest and penalty pending appeal. Case-Laws Central Excise Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155330