https://www.taxtmi.com/caselaws?id=347113 The Delhi High Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal in an appeal under Section 35G of the Central Excise Act, 1944. The Court ruled that the turnover of dummy units controlled by the Directors of the Respondent could not be added to the Respondent's turnover for the 'Small Scale Industry' exemption as no Show Cause Notices were issued to the dummy units. The Court found no legal flaw in the Tribunal's order and dismissed the appeal and pending application, emphasizing that no substantial question of law arose for consideration. en-us Fri, 11 Aug 2017 00:00:00 +0530 Tue, 06 Feb 2018 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347113 The Delhi High Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal in an appeal under Section 35G of the Central Excise Act, 1944. The Court ruled that the turnover of dummy units controlled by the Directors of the Respondent could not be added to the Respondent's turnover for the 'Small Scale Industry' exemption as no Show Cause Notices were issued to the dummy units. The Court found no legal flaw in the Tribunal's order and dismissed the appeal and pending application, emphasizing that no substantial question of law arose for consideration. Case-Laws Central Excise Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347113