No clubbing of clearance values of proprietor and Pvt Ltd. Company for excise duty determination

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 we

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