Clearance of dummy unit clubbed for availability of exemption under notification 8/2003-CE: CESTAT Allahabad

TSM Plastics Vs Commissioner of Central Excise & Service Tax (CESTAT Allahabad) CESTAT Allahabad held that value of clearance of dummy unit created for evading payment of duty by availing benefit of exemption provided under exemption notification no 8/2003-CE unsustainable. Accordingly, value of all such units clubbed together for evaluating availability of exemption under notification no. 8/2003-CE. Facts- Appellant-I is engaged in the manufacture of Plastic caps & Other plastic articles falling under Chapter hearing No.39 of the Central Excise Tariff Act, 1985. Appellant-II and Appel...