2017 (3) TMI 1700

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..... ndent. ORDER By way of this reference, the petitioner has challenged the judgment and order of the Tribunal whereby, the Tribunal has dismissed the appeal preferred by the petitioner. 2. Learned Counsel for the petitioner has taken us to the order of the Tribunal where the Tribunal while considering the matter has partially allowed some of the issues but has rejected the contentions specif .....

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..... of the case, the Learned Tribunal was right in law in denying the benefit of SSI Exemption on the ground that clearances in the preceding financial year has exceeded Rs. 3 crores by including trading clearances on which Central Excise duty is not applicable, thereby making the order perverse, arbitrary and illegal?" 4. Learned Counsel for the petitioner has also taken us to the show cause n .....

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..... s and circumstances of the case however, it will not be proper to relegate the petitioner for review after almost 8½ years. 8. In that view of the matter, we have considered Issue No. (ii) and we direct the Tribunal to consider only the status of the petitioner regarding their exemption under SSI Unit and if the contention of the petitioner is accepted, the corresponding effect will b .....

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