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2016 (11) TMI 1135 - CESTAT AHMEDABADRecovery of duty with interest - SSI exemption - wrongful availment of benefit of N/N. 8/2001-CE, dt.01.03.2001, 8/2002-CE, dt.01.04.2002, and 8/2003-CE, dt.01.04.2003 by not including the value of another unit viz. M/s Ridhi Sidhi Enterprises, which has been situated in the same premises being one and the same unit - Held that: - the learned Commissioner (Appeals) mostly took shelter of the case laws in forming an opinion and the evidences collected by the Revenue in the form of statements and other financial documents, have not been analysed/examined to ascertain whether there is an inter se relationship between the two units, their financial transactions, day to day management etc. In the result, we are of the opinion that the impugned order cannot be sustained. Accordingly, we set aside the impugned order and remand the case to the learned Commissioner (Appeals), to re-assess the evidences as brought out on record and also referred to specifically in the grounds of appeal and thereafter apply the principle of law to the said evidences while considering the eligibility of SSI exemption Notification No.8/2003-CE, dt.01.03.2003 to the Respondent - appeal allowed by way of remand.
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