https://www.taxtmi.com/caselaws?id=366535 The court dismissed the appeals, upholding the Revenue's position that M/s Alpha Flexible Machinery and M/s Alpha Convert Machines Industries were not independent entities but were created on paper to avail small-scale industry benefits. The clearances were rightly clubbed, and the demand for excise duty was confirmed. The procedural argument regarding the issuance of SCNs was also rejected, as the court found that the dummy units did not require separate notices. The judgment emphasized the importance of actual operational independence for claiming SSI exemptions. en-us Wed, 05 Sep 2018 00:00:00 +0530 Tue, 05 Mar 2019 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366535 The court dismissed the appeals, upholding the Revenue's position that M/s Alpha Flexible Machinery and M/s Alpha Convert Machines Industries were not independent entities but were created on paper to avail small-scale industry benefits. The clearances were rightly clubbed, and the demand for excise duty was confirmed. The procedural argument regarding the issuance of SCNs was also rejected, as the court found that the dummy units did not require separate notices. The judgment emphasized the importance of actual operational independence for claiming SSI exemptions. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366535