2004 (12) TMI 464

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..... : P.S. Bajaj, Member (J)]. In this appeal, which has been filed against the impugned order in appeal by the Revenue, the issue relates to the availability of the benefit of the SSI exemption to the respondents. 2. The Revenue has sought to deny the benefit of SSI exemption to the respondents who are engaged in the manufacture of Hosiery flat knitting machines on the ground that they had us .....

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..... this fact. His bald testimony had rightly not been accepted by the Commissioner (Appeals) as he retracted the same and no evidence has been brought by the Revenue on record to corroborate it. Rather, he himself has produced certificates of the buyers detailed in the impugned order itself to whom he had been supplying the knitting machines, and in these certificates they had certified that they nev .....

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