Creation of dummy units for SSI exemption not established hence duty demand not sustained

Varun B Corporation Vs C.C.E. & S.T.-Surat-i (CESTAT Ahmedabad) CESTAT Ahmedabad held that duty demand unsustainable as charges against appellant of creating dummy units for keeping the value of clearance below SSI exemption not established. Facts- M/s Varun (appellant) is engaged in manufacturing of printed duplex boxes classifiable under chapter 48 of the CETA, 1985. It was alleged that the appellant has created dummy units in order to keep the total value of clearances below the SSI exemption and not paying duty on their clearances. It was contended that the aggregate value of clearance...