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TMI Blog2018 (11) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent ORDER Brief facts are that the appellant purchased the plant and machinery along with stock of raw materials from M/s. Indian Printing & Packaging Company with effect from 7.1.2015. The appellant availed the SSI exemption for clearing the goods. The department noticed that the earlier manufacturer was not availing the SSI exemption and was clearing the goods by paying centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The ld. consultant Shri S. Ramachandran appeared and argued on behalf of the appellant. He submitted that the Superintendent who had adjudicated the matter had dropped the proceedings and the department had not preferred appeal on merits before the Commissioner (Appeals) and they had confined their appeal on the issue of jurisdiction. Since there was no appeal filed by the department on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal dated 16.2.2017 passed by the Superintendent is non est and therefore the appellant cannot now argue on merits of the case. He submitted that the Commissioner (Appeals) has rightly remanded the matter to AC / DC for reconsideration of the issue and that the impugned order requires no interference. 4. Heard both sides. 5. On perusal of records, it is seen that the order in original dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction by the Superintendent and the matter having been remanded for reconsideration, the said arguments on merits are premature to be considered at this stage. Therefore, I find that the Commissioner (Appeals) has rightly remanded the matter for re-adjudication before the proper officer. The impugned order requires no interference and the concerned AC / DC who is to adjudicate the matter s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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