2017 (2) TMI 1034

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....lant and vice versa Shri R.k. Sharma, A.R.- for the respondent and vice versa 29-11-2016 Per Archana Wadhawa: Both appeals, one filed by the assessee and other by the Revenue and are being disposed by this common order as they arise out of the same impugned order passed by the Commissioner (Appeals). 2. As per the facts of the case, we find that the assessee is engaged in the manufacture of ....

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....3-CE. The proceedings were initiated against the resulting in denial of SSI exemption benefit to the assessee by the original adjudicating authority. 4. Apart from this, assessee's contention is that the notice proposed to deny the benefit of SSI exemption notification on the ground that the assessee's eligibility of exemption of Rs. 1.5 crore was exceeded, which resulted in denial of benefit of ....

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.... with which the Revenue is aggrieved. However, as regards the balance issue, he held against the assessee by observing that there is no evidence on record to show that aluminium flexible ducting pipes was traded items but hydraulic press cleared by the assessee was non cenvatable. The said part of the impugned order is appealed against by the assessee. As regards the Revenue's appeal, the issue is....

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....m on the ground of non production of evidence. There is categorical finding that the purchase invoices and sale invoices indicated the goods in question were in fact traded goods. Similarly in the case of clearance of hydraulic press, it is the contention of the assessee that no credit was availed in respect of the same inasmuch as they were purchased even prior to introduction of modvat credit sc....