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2011 (6) TMI 661 - CESTAT, DELHIExemption under SSI notification No.8/99/CE - sales turnover for the year 1999-2000, the appellant explained that their actual sales during that financial year were only Rs.31,95,792/- well within the exemption limit of Rs.50 lakhs and that the rest of the goods valued at Rs.80,07,632/- had not been manufactured by them but had been purchased by them from M/s Jyoti Leather Works - Held that:- Order-In-Appeal also does not discuss the submissions made by the appellant in their reply to Show Cause Notice. In the proceedings before adjudicating authority as well as Commissioner(Appeals), the authorities have been guided by the appellant's past history and have concluded that during 2000-01 and 2001-02 period also, their actual turnover was in excess of the SSI exemption limit. Since there is violation of the principles of natural justice, the impugned order is not sustainable, order is set aside and the matter is remanded to the original adjudicating authority for de-novo adjudication
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