2019 (2) TMI 1226

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.... Per: Ramesh Nair The brief facts of the case are that the appellant are engaged in the manufacture of 'Rolled Products' from the ship breaking materials, though they claimed Exemption Notification No. 01/93-CE dated 01.03.21993 in the month of March, 1994. The Exemption denied by the department on the ground that for the earlier period, though the appellant was claimed Exemption Notification No....

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.....), whereby in the identical issue the matter was remanded to the adjudicating authority. 3. Sh. T.K. Sikdar Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. Considering the submissions made by both the sides and perusal of records, we find that in the present case the issue involved is eligibility of SSI Exemption Notification ....