TMI Blog2018 (1) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... was less then ₹ 3 crores that is the prescribed time? - Held that: - the appellant could not appear before the Tribunal and on facts, the appellant has a chance to distinguish the judgment which sought to be relied upon by the Tribunal - No facts or reasoning has been given by the Tribunal except relying on the judgment of Supreme Court in the case of CCE, Pune Vs. SKF India Ltd. [2009 (7) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of SSI Exemption Notification No. 9/2003 was just, legal and proper when admittedly the turnover for FY 2003-04 was less then ₹ 3 crores that is the prescribed time? 2. Whether passing of order dated 28/2/2010 in an ex-parte manner was violative of Principle Natural Justice and CESTAT Rules when the fact of transfer of factory premises due to merger of unit was intimated to the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing was never served on the appellant. In that view of the matter, the appellant could not appear before the Tribunal and on facts, the appellant has a chance to distinguish the judgment which sought to be relied upon by the Tribunal. 5. We have gone through the order of Tribunal. 6. No facts or reasoning has been given by the Tribunal except relying on the judgment of Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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