https://www.taxtmi.com/caselaws?id=351953 The Tribunal ruled in favor of the appellant-company, finding that M/s. AGK Packers and M/s. Packers India were independent entities and not dummy units of the appellant. It held that clubbing their clearances with the appellant was unjustified, leading to the denial of SSI exemption. The Tribunal emphasized the distinct legal status of the entities, citing CBEC Circular No. 6/92. It also noted the lack of separate show cause notices to the alleged dummy units, following precedent that this omission would invalidate proceedings. The Tribunal upheld the Commissioner (Appeals) decision and dismissed the department's appeals. en-us Mon, 27 Nov 2017 00:00:00 +0530 Fri, 16 Feb 2018 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351953 The Tribunal ruled in favor of the appellant-company, finding that M/s. AGK Packers and M/s. Packers India were independent entities and not dummy units of the appellant. It held that clubbing their clearances with the appellant was unjustified, leading to the denial of SSI exemption. The Tribunal emphasized the distinct legal status of the entities, citing CBEC Circular No. 6/92. It also noted the lack of separate show cause notices to the alleged dummy units, following precedent that this omission would invalidate proceedings. The Tribunal upheld the Commissioner (Appeals) decision and dismissed the department's appeals. Case-Laws Central Excise Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351953