2018 (2) TMI 1013

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.... respondent Per :   Ramesh Nair The brief facts of the case are that appellant are engaged in the manufacture and sale of excisable goods viz. Switch gears falling under Chapter 85 of the first schedule to the Central Excise Tariff Act, 1985 and are availing SSI Exemption on such clearances. The Appellant were issued 11 show cause notices alleging that the Appellant has cleared said go....

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.... period 2004 - 05 and the same was made on the basis of alleged assessable value of the year 2003 - 04. He submits that a show cause notice dt. 20.07.2005 issued to them in respect of demand on trading activity undertaken for the period March - 2003 to January - 2005 is pending for adjudication. The manufacturing turnover for the year 2003 - 04 excluding trading turnover is only Rs. 2,96,26,805/- ....

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....04 exceeded the SSI Exemption limit. We find that the Appellant's claim for SSI Exemption for the year 2004 - 05 is subject to outcome of the adjudication of show cause notice dt. 20.07.2005. The ld. Consultant has informed us the said SCN dt. 20.07.2005 is pending for adjudication. In such circumstances we consider it appropriate to remand the case back to the adjudication authority for deciding ....