2015 (12) TMI 652

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.... Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - The issue in this appeal is confined to the question framed in para 9 by ld. Commissioner (Appeals), which reads as under :- "9. I have perused the case records. The solitary issue that this case throws up for determination is whether the appellant was entitled to exemption under Notification No. 50/....

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....ve is read. 3. There is no doubt that the appellate authority has not denied filing of declaration dated 30-3-2010 as is apparent from page 48 of appeal folder and that was not filed before first clearance. However, appellant was not denied the SSI benefit. Secondly, when the declaration came to record on 30-3-2010, there is nothing wrong to consider the same and deal the appellant appropria....