TMI Blog2016 (11) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicability of duty on Gypsum, it is claimed by the appellant they would be entitled to SSI exemption benefit - Appeal allowed by way of remand. - Appeal No. E/10180,13680/2014, E/10680/2015 - Order No. A/10873-10875/2016 - Dated:- 6-9-2016 - Dr. D. M. Misra, Hon ble Member (Judicial) And Mr. P. M. Saleem, Hon ble Member (Technical) For Appellant : Shri R. C. Sexena, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l India implication and resolving the same, Notification under Section 11C of the CEA, 1944, has been issued bearing No. 04/2016-CX (N.T), dated 12.02.2016, covering the period 01.02.2008 to 01.02.2014. Also, he submits that for the subsequent period, exemption notification for the said product has been issued bearing No. 03/2014 dated 03.02.2014. Regarding the levy of duty on the clearance of Gyp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E dated 03.02.2014 has been issued. On the applicability of duty on Gypsum, it is claimed by the appellant they would be entitled to SSI exemption benefit. In these circumstances, we set aside the impugned Orders and remand the matters to the Ld. Commissioner to decide all the issues afresh in the light of above observation. Needless to mention a reasonable opportunity of hearing be granted to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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