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TMI Blog2009 (11) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... ty below in the present appeals was whether the appellant, which has a manufacturing unit and executed supply orders placed before it, was eligible to the SSI exemption benefit in terms of Notification No. 8/2003-C.E., dated 1-3-2003. Ld. Commissioner (Appeals) in para 6 of the order came to the conclusion that the appellant created a bogus unit in the guise of unit adjacent to it called Unit No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iption of work carried out and inspected Project Development India Limited should have been questioned. He emphatically submits that Purchase Order No. HARP/45000-16263/PC, dated 13-8-2003, placed by L T Limited which is apparent from page 9 and page 10 of the paper book in appeal folder. According to him, the main unit and the Unit No. 1 are integrally supported by same infrastructure. He submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th on two occasions. We are unable to satisfy from the materials on record as to the existence of the main unit and Unit No. 1 except the existence claimed in the reply to the show cause notice showing the Registration No. ABHPV5742NXM001. Therefore, it has become legal necessity for the Authorities to come out with clear finding as to existence thereof and Unit No. 1 having registration as above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We make clear that we are unable to understand whether fabrication order placed by L T requires any machinery and infrastructure. This technical aspect is required to be examined by the learned Adjudicating Authority. 5. Having noticed aforesaid features in the case, we are unable to conceive as to whether claim under the Notification 8/2003-C.E. shall be allowed at this stage. Therefore, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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