https://www.taxtmi.com/caselaws?id=207342 The appeal before the Appellate Tribunal CESTAT, Mumbai regarding the entitlement of the respondents to the Small Scale Industries (SSI) exemption under Central Excise law was disposed of by way of remand. The Tribunal emphasized the need for a clear and definite finding on the entitlement to SSI exemption, rather than relying on a prima facie view. The impugned order was set aside, and the case was remanded back to the appellate authority for a fresh decision after granting the respondents an opportunity to be heard. en-us Tue, 06 Sep 2011 00:00:00 +0530 Mon, 21 Nov 2011 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207342 The appeal before the Appellate Tribunal CESTAT, Mumbai regarding the entitlement of the respondents to the Small Scale Industries (SSI) exemption under Central Excise law was disposed of by way of remand. The Tribunal emphasized the need for a clear and definite finding on the entitlement to SSI exemption, rather than relying on a prima facie view. The impugned order was set aside, and the case was remanded back to the appellate authority for a fresh decision after granting the respondents an opportunity to be heard. Case-Laws Central Excise Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207342