2017 (1) TMI 92

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....lant Shri. Sanjay Hasija, Supdt (AR) for respondent Per Ramesh Nair 1. The fact involved in the present appeals are that there are three units, namely, Kitkat Apparels, Kitkat Fashions and Kiddu Fashions. As per the proceedings, all the three units have been clubbed and the SSI exemption was denied on the ground that all the three units were managed by one Shri Kishore Hansraj Salia and a....

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....kat Fashions is owned by (HUF) wherein Shri Kishore H Salia is the Kartha and Kiddu Fashions is owned by partnership firm wherein Shri Kishore H Salia and Mutul Sheth are the partners. Therefore, all the three units are separate units and the ownership is not belonging to one particular person, i.e. Kishore H Salia as alleed in the show-cause notice. He submits that except the grounds that Shri Ki....

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....ognized as separate entities then it cannot be clubbed. As regard the status of unit, it was prima facie find that as per the submissions of the learned Counsel, Kitkat Apparels belongs to the Proprietor Shri Kishore H Salia. Kitkat Fashions belongs to HUF wherein Shri Kishore H Salia is the Kartha and Kiddu Fashions belongs to partnership firm of Shri Kishore Salia and Matul Sheth. It was contend....