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2018 (10) TMI 1459 - AT - Central ExciseSSI Exemption - N/N. 08/2003-CE dated 01.03.2003 - crossing of threshold limit - principles of natural justice - Held that:- The learned Commissioner (A) has not given any findings on the merits of the case after observing that merit is not in dispute whereas the appellant has produced the certificate of the Chartered Accountant certifying the trading of goods by the appellant during the period 2014-15 along with copies of invoices but the same has not been considered by both the authorities - this case needs to be remanded back to the original authority with a direction to consider all the documents and the certificate of the Chartered Accountant - appeal allowed by way of remand.
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