TaxTMI 
TaxTMI 
2017 (11) TMI 143
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....Managing Director of the main appellant against penalty. The main appellant is engaged in the manufacture of Cabin Assemblies and Air Curtains. The dispute in the present case is that the Managing Director of the main appellant is functioning as proprietary concern involved in similar activity and as such the SSI exemption claimed by the main appellant was sought to be denied by combining the turnover of all the three units on the ground that the two partnership concerns were not having real existence and it is the main appellant who should be treated as manufacturer of all items and accordingly SSI exemption limit should be reckoned. 2. In the first proceedings the notice was issued to only to the main appellant and the Managi....
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....idence of overreaching financial control of the main appellant for the other two units. No evidence has been produced by the Revenue regarding such financial control and flow back of benefits. All the three units were separately registered under various statutory authorities like Sales Tax, Income Tax etc and even maintenance of separate accounts. These facts are not in dispute. d) The units are involved in manufacture of different items is also not in dispute. Each one had their own department and nobody manufactured and cleared on behalf of the anybody else. 5. The learned AR for Revenue supported the findings of the lower authority. He submitted that the findings and evidences analyzed by the impugned order will show that t....