TMI Blog2018 (2) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... SSI exemption - Held that: - Admittedly no notice was issued making allegation about the legal status of M/s.The Coastal Paper Packaging. The lower authorities held the said units as fictitious. Though the appellant strongly contested on merit and established the legal status and independence of M/s.The Coastal Paper Packaging, since no notice was issued to them, the whole proceedings are in viola ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rton boxes. The dispute in the present appeals mainly relates to their eligibility of SSI exemption under Notification No.8/2000-CE dt. 1.3.2000 as amended for the years 2001-02 to 2002-03. The Revenue entertained a view that the assessee-appellant had split up the turnover in the name of another unit M/s.The Coastal Paper Packaging which is held to be fictitious unit, in order to have lesser tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rong case on merits to defend regarding the legal status of the main appellant as well as M/s.The Coastal Paper Packaging, the ld. consultant raised the preliminary legal objection that without notice an adverse finding cannot be taken against M/s.The Coastal Paper Packaging. Alternatively, he submitted that the main appellant along with M/s.The Coastal Paper Packaging had substantial export durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no ground for Revenue in the present appeals. 4. The Ld. A.R reiterated the findings of the lower authorities and submitted that the grounds of Revenue is regarding non-admissibility of submission of the appellant regarding export turnover. 5. We have heard both sides and perused the appeal records. Regarding the appeals by the assessee-appellant, we note that as correctly contested by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE Chennai - 2003 (161) ELT 113 (Tri.-Chennai). Accordingly, without going further into the merits of the case, we hold that the proceedings are not sustainable. 6. Noting the basis of Revenue's appeal and also legal infirmity in the present case, we find that the appeal by the Revenue is not sustainable. In the result, appeals of appellant-assessee are allowed with consequential relief, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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