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2016 (11) TMI 1135 - CESTAT AHMEDABAD

2016 (11) TMI 1135 - CESTAT AHMEDABAD - TMI - Recovery of duty with interest - SSI exemption - wrongful availment of benefit of N/N. 8/2001-CE, dt.01.03.2001, 8/2002-CE, dt.01.04.2002, and 8/2003-CE, dt.01.04.2003 by not including the value of another unit viz. M/s Ridhi Sidhi Enterprises, which has been situated in the same premises being one and the same unit - Held that: - the learned Commissioner (Appeals) mostly took shelter of the case laws in forming an opinion and the evidences collected .....

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pecifically in the grounds of appeal and thereafter apply the principle of law to the said evidences while considering the eligibility of SSI exemption Notification No.8/2003-CE, dt.01.03.2003 to the Respondent - appeal allowed by way of remand. - Appeal No.E/1107/2008-DB - Order No. A/10506/2016 - Dated:- 8-6-2016 - Dr. D.M. Misra, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For Appellant: Dr. Jitesh Nagori, A.R. (Addl.Commr.) For Respondent: None Per: Dr. D.M. Misra Even though t .....

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he value of another unit viz. M/s Ridhi Sidhi Enterprises, which has been situated in the same premises being one and the same unit. A demand notice was issued to the Respondent for recovery of duty which on adjudication was confirmed and penalty imposed by the Adjudicating authority under Section 11AC of Central Excise Act, 1944. Aggrieved by the said order, the Respondent filed an appeal before the learned Commissioner (Appeals), who in turn, set aside the order of the Adjudicating authority a .....

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form of Balance sheet and financial transactions, concluded that the Respondent and other unit i.e. M/s Ridhi Sidhi Enterprises are independent units and the value of the clearances of M/s Ridhi Sidhi Enterprises cannot be clubbed with the clearance value of the Respondent. The learned Authorised Representative for the Revenue took us through the grounds of appeal, where-under the specific instances of non-consideration of evidences even though relied and considered by the Adjudicating authority .....

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