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2024 (5) TMI 365 - CESTAT KOLKATABenefit of SSI exemption as per N/N. 8/2003-CE dated 01.03.2003 denied - evidence regarding manufacture and trading activities were produced by the appellant or not - refund claim of duty paid on denial of exemption - time limitation - HELD THAT:- The order of the Ld.Commissioner(Appeals) is not sustainable as the Ld.Commissioner(Appeals) has not considered the documents recovered during the course of investigation and merely held that the appellant has failed to produce the evidence regarding the quantum of manufacturing and trading during the impugned period. As the order of Ld.Commissioner(Appeals) is without any basis, therefore, the order passed by the Ld.Commissioner(Appeals) is set aside and the order of the adjudicating authority is affirmed dropping the proceedings against the appellant which was passed after verification of the records produced by the appellant during the course of adjudication as well as thereafter. Therefore, the appellant is entitled for benefit of SSI exemption Notification No.8/2003-CE dated 01.03.2003 - the appellant is not liable to pay any duty. Refund claim - HELD THAT:- As no demand is sustainable against the appellant and the refund claim has been filed by the appellant within 1(one) month of the order of dropping the proceedings against the appellant by the adjudicating authority, the refund claim filed by the appellant is within time and the appellant is entitled for the said refund claim. Appeal allowed.
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