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2018 (1) TMI 643 - HC - Central ExciseSSI Exemption - threshold limit for exemption - Whether denial of benefit of SSI Exemption N/N. 9/2003 was just, legal and proper when admittedly the turnover for FY 2003-04 was less then ₹ 3 crores that is the prescribed time? - Held that: - the appellant could not appear before the Tribunal and on facts, the appellant has a chance to distinguish the judgment which sought to be relied upon by the Tribunal - No facts or reasoning has been given by the Tribunal except relying on the judgment of Supreme Court in the case of CCE, Pune Vs. SKF India Ltd. [2009 (7) TMI 6 - SUPREME COURT] - without entering into merits of the case only on the ground that the appellant was not served on the new address, the matter is required to be remitted back to the Tribunal on the second issue.
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