Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 349 - CESTAT, MUMBAIEligibility - SSI exemption - Prima facie it appears that the present respondents are entitled for SSI exemption and directed the lower authority to re-quantify the duty after extending the benefit of SSI exemption notification - The appellate authority has to give a definite finding whether the respondents are entitled for the SSI exemption or not - The appeal cannot be decided on prima facie view - Therefore, set aside the impugned order and remand the case back to the appellate authority for deciding the matter afresh after affording an opportunity of being heard to the respondents - Appeal is disposed of by way of remand.
|