2017 (3) TMI 1700

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....dent. ORDER By way of this reference, the petitioner has challenged the judgment and order of the Tribunal whereby, the Tribunal has dismissed the appeal preferred by the petitioner. 2. Learned Counsel for the petitioner has taken us to the order of the Tribunal where the Tribunal while considering the matter has partially allowed some of the issues but has rejected the contentions specifi....

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....of the case, the Learned Tribunal was right in law in denying the benefit of SSI Exemption on the ground that clearances in the preceding financial year has exceeded Rs. 3 crores by including trading clearances on which Central Excise duty is not applicable, thereby making the order perverse, arbitrary and illegal?" 4. Learned Counsel for the petitioner has also taken us to the show cause no....