2011 (10) TMI 409 - AT - Central Excise

SSI Exemption - Held - When in assessee own case the issue head attained finality, we do not find any merit in the appeal filed by revenue.

Summary

Issues:
Appeal for out of turn hearing of appeal No. E/12 of 2010, Benefit of Small Scale Industry under Notification No. 8/2003-CE, Dismissal of appeal by Revenue against Tribunal's order, Merits of appeal filed by Revenue.

Analysis:
The judgment pertains to an application filed by the assessee for out of turn hearing of appeal No. E/12 of 2010. The appeal in question was filed by the Revenue against the order in original (OIA No. 314/2009) which dropped the proceedings initiated by a show cause notice against the assessee. The issue revolved around denying the assessee the benefit of Small Scale Industry under Notification No. 8/2003-CE dated 01.3.2003.

Upon reviewing the application, the Tribunal found merit in the assessee's case for out of turn hearing. Consequently, the Tribunal allowed the out of turn hearing application and proceeded to take up the appeal for disposal. Subsequently, after hearing both sides and examining the record, the Tribunal referred to a previous order in the assessee's own case where the Tribunal had allowed the benefit of the aforementioned notification. The Revenue had appealed this decision to the High Court, which upheld the Tribunal's order.

Given the finality and approval of the issue by the High Court in the assessee's own case, the Tribunal found no merits in the appeal filed by the Revenue. Therefore, in line with the High Court's judgment, the Tribunal rejected the appeal filed by the Revenue as lacking in merits. The impugned order was upheld, and the appeal was consequently rejected. The judgment was dictated and pronounced in the Court by the presiding judge, Mr. M.V. Ravindran.