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2010 (9) TMI 564 - CESTAT, NEW DELHIArea based exemption - The exemption under Notification No. 50/2003 is available to the assessee for a specific location of their factory in that area - The assessee shift their factory from that location - So, here the Commissioner (Appeals) is right, who has rightly denied the exemption under Notification No. 50/2003-C.E. SSI Exemption - Contention of the appellant that they are covered under SSI exemption although they failed to refer this claim before the Adjudicating Authority, but they have raised their claim of SSI exemption before the Commissioner (Appeals) and who denied their claim of SSI exemption only on the ground that these claims were not raised before the Adjudicating Authority - This view of the Commissioner (Appeals) is not acceptable - The matter needs re-examination and verification by the Original Adjudicating Authority whether the appellants are entitled for SSI exemption or not after giving reasonable opportunity to the appellants - The appeal is disposed of.
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