2018 (3) TMI 1910

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant Shri. Tarun Kumar, AR- for the respondent ORDER PER ASHOK JINDAL: Both sides are in appeal against the impugned order. 2. The facts of the case are that the assessee were engaged in the manufacture of Diesel Engine parts viz. body and body block etc. lubricating pump bearing brand name Bhalla since 1981. The assessee also cleared goods without brand name. The assessee availed SSI e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ld that the assessee is not entitled to avail benefit of SSI exemption Notification. But remand matter back to this Tribunal on the question of limitation. The Tribunal remanded matter back to the adjudicating authority to decide the issue on limitation. In remand proceeding, the extended period of limitation was invoked. Consequently, the benefit of SSI exemption notification was granted for un-b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....whereas the show cause notice has been issued on 22.03.1999. In that circumstances, the show cause notice has been issued by invoking extended period of limitation is discussed here in above. We hold that the extended period of limitation is not invokable in the facts and circumstances of this case. As there were divergent views during the relevant period on the issue of benefit of SSI exemption n....