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2018 (3) TMI 614 - CESTAT MUMBAIClandestine manufacture and removal - Blowing Wrapper Cloth - demand for the period November 1981 to July 1986 - Appellant has been contesting the demand prior to 1986 on the ground that there is no evidence of manufacturing the impugned goods prior to this period - Held that: - the adjudicating authority has merely relied upon the investigation made earlier but did not give categorical finding as to what are the evidences, on the basis of which it can be said that the assessee was engaged in the processing of goods prior to February 1986. It was imperative on the part of the adjudicating authority that there is no direct evidence to show that such manufacturing was taking place. The Appellant has contended that their goods during the relevant period were entitled for exemption from payment of duty in terms of N/N. 139/77-CE dt 18.6.1977 and 78/82-CE dt 28.2.1982. This aspect has also not been considered by the Commissioner. SSI Exemption - denial on the ground that the Appellant unit was registered as SSI unit only for the product Art Silk and the said SSI registration did not cover Blowing Wrapper Cloth hence the SSI exemption is not available - Held that: - the relevant consideration for granting SSI exemption was level of investment and the turnover of the unit and not the product. This aspect ought to be addressed in favor of assessee - matter on remand. Appeal allowed by way of remand.
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