TMI Blog2018 (2) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... r adjudication - it is appropriate to remand the case back to the adjudication authority for deciding the eligibility of the Appellant towards SSI Exemption subject to outcome of adjudication of SCN dt. 20.07.2005 - appeal allowed by way of remand. - E/321/2008-EX[DB] - A/91662/2017 - Dated:- 29-12-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri S.D. Pradh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mer and hence the valuation of the same shall be in terms of Section 4. However a demand of ₹ 6,37,221/- and education cess of ₹ 2441/- was confirmed on the ground that the Appellant has wrongly availed benefit of SSI Exemption notification No. 9/2000 - CE dt. 01.03.2000. Hence the present appeal. 2. Ld. Consultant Shri S.D. Pradhan appearing for the party submits that the demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnover is reduced again they would be eligible for SSI Exemption in 2004 0 5 and there would be no duty liability. 3. Shri M.R. Melvin, ld. Superintendent (AR) appearing for the Revenue reiterates the findings in the impugned order. 4. We have carefully considered the submission made by both sides. We find that the Appellant has challenged the demand on the ground that the demand has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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