2017 (2) TMI 821

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..... owed - decided in favor of the assessee. - E/4115 & 4116/05 - A/85529-85530/17/EB - Dated:- 23-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) None for Appellant Shri H.M. Dixit, Asstt. Commr. (A.R.) for respondent Per : Ramesh Nair The Fact of the case is that the appellants availed SSI exemption notification No.9/2003-CE dated 1.3.2003, the .....

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..... ppellant, upheld the Order-in-Original and rejected the appeals, therefore the appellants are before us. 2. None appeared on behalf of the appellants. 3. Shri H.M. Dixit, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that as per the Supreme Court judgment in the case of Eagle Flask Industries Limited Vs. Commi .....

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..... here is no dispute that other criteria such as thresh hold limit in the preceding financial year for making eligible to avail this exemption, turnover of the appellant etc. have not been disputed. In these facts, we are of the view that non-filing of option in writing is merely a procedural lapse for which substantial benefit of SSI exemption cannot be denied. This Tribunal dealing with the identi .....

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