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CESTAT ruled in favor of three fireworks firms, setting aside the order that clubbed their clearances under SSI exemption notification No.8/2003-CE. The Tribunal found fundamental flaws in the Department's approach, noting they failed to identify a principal entity as required by law before aggregating clearances, instead creating a fictional "group" with no legal basis. Additionally, the adjudicating authority improperly denied cross-examination of the investigating officer and relied on inadmissible statements. The evidence for alleged clandestine removals was deemed "woefully inadequate," with the Department's quantification methodology being arbitrary, particularly for periods where no evidence existed. The appeals were allowed, with each firm maintaining separate eligibility for SSI exemption.
CESTAT ruled in favor of three fireworks firms, setting aside the order that clubbed their clearances under SSI exemption notification No.8/2003-CE. The Tribunal found fundamental flaws in the Department's approach, noting they failed to identify a principal entity as required by law before aggregating clearances, instead creating a fictional "group" with no legal basis. Additionally, the adjudicating authority improperly denied cross-examination of the investigating officer and relied on inadmissible statements. The evidence for alleged clandestine removals was deemed "woefully inadequate," with the Department's quantification methodology being arbitrary, particularly for periods where no evidence existed. The appeals were allowed, with each firm maintaining separate eligibility for SSI exemption.
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