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<h1>Tribunal grants stay on duty and penalty, treating units as one entity for exemption benefits.</h1> The Tribunal granted a stay on duty and penalty in favor of the appellant, considering both units as one entity for exemption benefits under Notifications ... Stay/Dispensation of pre-deposit - SSI Exemption Issues:1. Whether two units can be considered as one for the purpose of exemption benefits under Notifications 15/94 and 65/95.2. Whether the extended time for issuing the show-cause notice is invocable due to suppression of facts by the appellant.Analysis:1. The appellant contended that both units could be considered as one entity based on a Commissioner's decision and a legal opinion obtained by the Department. The show-cause notice was issued after a significant lapse of time, and the appellant argued that there was no suppression of facts as the Department was aware of the situation. Additionally, the Commissioner (Appeals) had already ruled in favor of considering both units as one and granting exemption benefits under Notifications 15/94 and 65/95. The Department did not appeal against this order. The Tribunal found merit in the appellant's argument, noting the Commissioner's decision and the legal opinion, and granted a stay on duty and penalty in favor of the appellant.2. The Revenue, represented by the JDR, reiterated the findings of the lower authorities and the Commissioner (Appeals). However, the Tribunal, after considering both sides, highlighted that the Commissioner had already determined that both units should be treated as one entity for the purpose of availing exemption benefits under Notifications 15/94 and 65/95. The Tribunal acknowledged the prima facie case in favor of the appellant based on the Commissioner's decision and the legal provisions. Consequently, the Tribunal granted a stay on duty and penalty for the appellant until further orders, emphasizing the favorable ruling regarding the unity of the two units and the availability of exemption benefits.This comprehensive analysis of the judgment highlights the key issues involved, the arguments presented by both parties, the relevant legal provisions, and the Tribunal's decision based on the facts and legal opinions presented during the proceedings.
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