https://www.taxtmi.com/caselaws?id=335209 A unit with no genuine plant, machinery, raw material stock or manufacturing activity was treated as a dummy or benami concern used with a related family-controlled entity to split clearances and wrongly claim small-scale industry exemption. Statements and records showed that production facilities and operations were at the other premises, while purchase and manufacture documents in the alleged unit's name were found fabricated. On that evidence, the exemption denial was upheld and the duty demand and penalties were sustained against both concerns. en-us Thu, 17 Nov 2016 00:00:00 +0530 Wed, 31 Jan 2018 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335209 A unit with no genuine plant, machinery, raw material stock or manufacturing activity was treated as a dummy or benami concern used with a related family-controlled entity to split clearances and wrongly claim small-scale industry exemption. Statements and records showed that production facilities and operations were at the other premises, while purchase and manufacture documents in the alleged unit's name were found fabricated. On that evidence, the exemption denial was upheld and the duty demand and penalties were sustained against both concerns. Case-Laws Central Excise Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335209