2010 (9) TMI 564

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.... K.P. Singh, SDR, for the Respondent. [Order].  - The appellant has challenged the impugned order denying the exemption under Notification No. 50/03-C.E., dated 10-6-2003 and SSI Exemption. 2. The facts of the case are that the originally the unit was located at B-4, Industrial Estate, Bazpur Road, Kashipur and were availing the area based exemption under Notification No. 50/2003-C.E....

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....pellant is covered under SSI exemption as their total clearance for the period 2004-2005 was Rs. 86,63,785/- and for the period 2005-2006, it was 52,12,775/-, which were within the SSI exemption limit. He submitted that if their contention of the area based exemption under Notification No. 50/2003 is not considered then the exemption under SSI exemption be given to them. 4. Ld. DR reiterat....

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....missioner (Appeals) and who denied their claim of SSI exemption only on the ground that these claims were not raised before the Adjudicating Authority. This view of the Commissioner (Appeals) is not acceptable. Hence, the matter needs re-examination and verification by the Original Adjudicating Authority whether the appellants are entitled for SSI exemption or not. Accordingly, after setting aside....