2004 (1) TMI 448

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..... [Order per : G.A. Brahma Deva, Member (J)]. These are two appeals filed by the appellants involving common issue. They are, therefore, taken together for hearing and are being disposed of by this common order. 2. Shri Rajesh Chander Kumar, learned Advocate, appearing for the appellants submitted that these two appeals are coming before the Tribunal for the second time. The Tribunal had .....

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..... ibility of SSI exemption in terms of Notification No. 175/86 is a point of law and that can be raised at any stage during the pendency of the proceedings. Since this issue has not been considered, requires to be reconsidered. In the view we have taken, we are remanding the matter to the concerned adjudicating authority to examine the eligibility of SSI exemption in terms of Notification No. 176/86 .....

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