https://www.taxtmi.com/caselaws?id=3551 Internal transfers between a proprietary concern and a private limited company cannot be treated as third-party clearances to deny small scale industry exemption or sustain duty demand where the Department's computation duplicates the same goods as both raw material and final product. On the facts stated, the aggregation method based on inter-unit movement of ingots was unsustainable, and the demand could not rest on clearances not alleged in the show cause notice. The Commissioner (Appeals) order was upheld and the Revenue's appeal failed, leaving the assessee entitled to the SSI exemption. en-us Wed, 03 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3551 Internal transfers between a proprietary concern and a private limited company cannot be treated as third-party clearances to deny small scale industry exemption or sustain duty demand where the Department's computation duplicates the same goods as both raw material and final product. On the facts stated, the aggregation method based on inter-unit movement of ingots was unsustainable, and the demand could not rest on clearances not alleged in the show cause notice. The Commissioner (Appeals) order was upheld and the Revenue's appeal failed, leaving the assessee entitled to the SSI exemption. Case-Laws Central Excise Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3551