2008 (8) TMI 743

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....dasamy, Consultant, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal of the Revenue is against grant of SSI benefit under Notification No. 175/86-CE dated 1-3-1986 to the respondents for the years 1987-88 and 1988-89. After examining the records and hearing both sides, we note that this is second round of litigation before this Tribunal in respect of the subject matte....

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.... year as also for the next year (1988-89). The decision of the adjudicating authority was set aside by the Commissioner (Appeals) in an appeal preferred by the assessee. The appellate authority noted the crucial finding recorded in the Tribunal's remand order to the effect that there was no dispute of the SSI unit having cleared specified goods of total value less than Rs. 7.5 lakhs in 1987-88. We....

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....inding of the final fact-finding authority and, therefore, it was not open to the adjudicating authority to enter into any enquiry as to whether the SSI unit's total value of clearances for the year 1987-88 was below or above Rs. 7.5 lakhs. 2. In view of the Tribunal's finding noted above, the respondents were eligible for SSI benefit for the year 1987-88. By showing total value of clearan....