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No clubbing of clearance values of proprietor and Pvt Ltd. Company for excise duty determination
Case Law Details
- Case Name
- Commissioner of GST & Central Excise Vs Mica Mold (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Commissioner of GST & Central Excise Vs Mica Mold (Jharkhand High Court)
Conclusion: Clubbing of clearance values of proprietorship and Pvt Ltd Company for the purpose Excise Duty Assessment was remanded back to Tribunal on the basis of the principle as to whether the order assailed suffered from perversity or not.
Held: Revenue argued that M/s M M in collusion with M/s MMPL indulged in evasion of duty of misusing small scale Exemption Notification as well as clandestine removal of the goods. During search some incriminating documents were recovered. The Indian currency worth Rs. 1.31 cror...
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