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<h1>Supreme Court dismisses appeals, remands case for fresh adjudication by CESTAT.</h1> The Supreme Court dismissed the appeals as the case was remanded back to the Commissioner for fresh adjudication by the Customs, Excise and Service Tax ... SSI Exemption - Clubbing of clearances - Valuation - Depot sale price - Sepreme Court declined to interfere with the order of Tribunal [2004 (1) TMI 534 - CESTAT, new delhi] wherein Tribunal has remanded the matter to Commissioner for fresh adjudication. The Supreme Court dismissed the appeals as the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had remanded the case back to the Commissioner for fresh adjudication.