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2018 (8) TMI 1441
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...., Consultant for the Appellant. Shri Dass Thavanam, Superintendent (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. 91/2009 (H-I) CE dated 25.09.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue mainly pertains to eligibility to avail SSI exemption under Notificat....
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.... same issue, Tribunal has been setting aside the penalties imposed by the lower authorities and prays for the same and submits that the First Appellate Authority has remanded the demand relating to waste and scrap for which they will co-operate with the Adjudicating Authority, hence that finding need not be disturbed. 6. The issue on merits is decided in favour of the Revenue, we find that the ....