https://www.taxtmi.com/caselaws?id=757008 CESTAT Kolkata set aside Revenue's order clubbing clearances of multiple units for SSI exemption purposes. The tribunal found Revenue failed to issue show cause notices to other units whose turnover was being clubbed with appellant's, violating judicial principles. Revenue also failed to provide evidence of mutuality of interest or fund flow between units. Regarding the second show cause notice, the tribunal held no suppression of facts occurred since authorities already knew relevant facts from the first notice. Appeals were allowed on merits and limitation grounds. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757008 CESTAT Kolkata set aside Revenue's order clubbing clearances of multiple units for SSI exemption purposes. The tribunal found Revenue failed to issue show cause notices to other units whose turnover was being clubbed with appellant's, violating judicial principles. Revenue also failed to provide evidence of mutuality of interest or fund flow between units. Regarding the second show cause notice, the tribunal held no suppression of facts occurred since authorities already knew relevant facts from the first notice. Appeals were allowed on merits and limitation grounds. Case-Laws Central Excise Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757008