2004 (12) TMI 464

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri K.K. Anand, Advocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, which has been filed against the impugned order in appeal by the Revenue, the issue relates to the availability of the benefit of the SSI exemption to the respondents. 2. The Revenue has sought to deny the benefit of SSI exemption to the respondents who are engaged in the manu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me of 'Elex' by his firm, the respondent, there is no other evidence to prove this fact. His bald testimony had rightly not been accepted by the Commissioner (Appeals) as he retracted the same and no evidence has been brought by the Revenue on record to corroborate it. Rather, he himself has produced certificates of the buyers detailed in the impugned order itself to whom he had been supplying the....