2011 (9) TMI 349

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..... has filed this appeal against the impugned order whereby the Commissioner(Appeals) held Thus, prima facie it appears that the appellant ( present respondents) would be eligible for SSI exemption. Accordingly, the Central Excise authorities should re-quantify duty payable if any, by extending SSI exemption.   3. The contention of the Revenue is that the issue before the Commissioner(Appeals) .....

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..... ondents are entitled for the SSI exemption or not. The appeal cannot be decided on prima facie view. In view of this, we set aside the impugned order and remand the case back to the appellate authority for deciding the matter afresh after affording an opportunity of being heard to the respondents.   6. Appeal is disposed of by way of remand.   (Pronounced in court)  
Case laws .....

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