2017 (3) TMI 1700 - HC - Central Excise

SSI Exemption - principles of natural justice - Held that - The Tribunal is directed to consider only the status of the petitioner regarding their exemption under SSI Unit and if the contention of the petitioner is accepted, the corresponding effect will be given only to the extent of the SSI Unit. We are not interfering with the quantum and finding which has been decided by the Tribunal. Only if there is a SSI Unit, the corresponding effect will be given by the Tribunal - reference allowed.

Summary

Issues Involved:
Challenging Tribunal's judgment on SSI exemption and cancellation

Analysis:
The petitioner challenged the Tribunal's judgment that dismissed their appeal. The Tribunal partially allowed some issues but rejected contentions related to the SSI Unit exemption wrongly canceled by the authority. The Court framed substantial questions of law regarding the Tribunal's decision, including overlooking evidence, defense, and SSI exemption denial based on financial thresholds. The petitioner argued that the Tribunal did not consider their contention on the SSI status despite raising it. The penalty and other issues hinged on the petitioner's status, affecting taxation and penalties. The respondent supported the Tribunal's order, suggesting a review option for appropriate proceedings. The Court decided to address only the petitioner's SSI Unit status, directing the Tribunal to consider it and grant corresponding effects if accepted, without interfering with the quantum and findings already decided. The Court allowed the reference to this extent, emphasizing the importance of the SSI Unit status in the case.