TMI Blog2016 (11) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... ame 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 by the Revenue in the form of statements and other financial documents, have not been analysed/examined to ascertain whether there is an inter se relationship between the two units, their financial transactions, day to day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is matter has been listed for hearing on 21.03.2016, 26.04.2016, and today 08.06.2016, none appeared for the Respondent nor there has been any request for adjournment. Heard the learned Authorised Representative for the Revenue. 2. Briefly stated the facts of the case are that the Respondent has been availing the benefit of SSI exemption Notification No.8/2001-CE, dt.01.03.2001, 8/2002-CE, dt.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viz. M/s Ridhi Sidhi Enterprises also situated in the same premises, used the same Plant and Machinery and both were controlled by the same management, the learned Commissioner (Appeals), without analysis of the evidences on record viz. various statements and the respective documentary evidences in the form of Balance sheet and financial transactions, concluded that the Respondent and other unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord of the case in detail, before arriving at any conclusion. 4. We have carefully considered the records of the case and the submissions advanced by the learned Authorised Representative for the Revenue. On perusal of the impugned order, we find that the learned Commissioner (Appeals) mostly took shelter of the case laws in forming an opinion and the evidences collected by the Revenue in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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