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TMI Blog2010 (4) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Sh. R.K. Verma, Advocate JUDGEMENT Per: Shri Justice R.M.S. Khandeparkar: Since common questions of law and facts arise in all these matters they were taken up for hearing together and are being disposed of by this common order. 2. In all these matters issue involved relates to denial of SSI exemption under Notification No. 1/93-CE dated 28.2.93 on the ground that the different units were not independent units and they were liable to be clubbed together to consider the claim regarding the said exemption. 3. Pursuant to the investigation carried out by the Department, it was revealed that M/s Kores India Limited with the expansion of their business had started different units in different names essentially to avail the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking into consideration the order of the High Court in Writ Petition NO. 2131-2138/2000 only point which arises for consideration is whether the parties should be entitled to pursue the present remedy of the appeal in relation to the merits of the case or whether the matters will have to go back before the Commissioner to be decided alongwith matters which have been remanded by the High Court. 6. The Hon'ble High Court, while disposing the Writ Petition and remanding the matter, has observed thus:- 8. After having heard learned counsel for the parties and going through the material available on the record, in the considered opinion of this Court, this bunch of writ petitions can be disposed of on the short ground. After filing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no hesitation in the mind of this Court to accept the preliminary contention of learned senior counsel for the petitioners and set aside the order impugned passed by the Tribunal and refer the matter back to the adjudicatory authority for a fresh decision in accordance with law. Needless to say that, this Court has not examined or touched merits of other various contentions, therefore, adjudicatory authority while deciding the matter afresh would not preclude from giving its own decision. This is equally applicable to the plea of extended period of limitation raised on behalf of the petitioner. Since the matter is pending from 2000 and pertained to the levy of excise duty for the period from September 1992 to December 1996, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd before the authority. It is also undisputed fact that in all the proceedings where the impugned orders have been passed, the same had proceeded solely on the basis of the finding arrived at by the Commissioner in the order dated 30.3.98 and on the basis that similar situation and circumstances prevail the impugned orders came to be passed. Even in cases, where the matters have been dropped, certain issues have been decided solely on the basis of the order dated 30.3.98. In this background, simultaneously all these proceedings, which have been culminated by the impugned orders are liable to be quashed and set aside and matters need to be remanded to the adjudicating authority to be decided alongwith the matters which have been remanded by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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