9911796707
TMI Blog2010 (9) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... ry in that area - The assessee shift their factory from that location - So, here the Commissioner (Appeals) is right, who has rightly denied the exemption under Notification No. 50/2003-C.E. SSI Exemption - Contention of the appellant that they are covered under SSI exemption although they failed to refer this claim before the Adjudicating Authority, but they have raised their claim of SSI exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the unit was located at B-4, Industrial Estate, Bazpur Road, Kashipur and were availing the area based exemption under Notification No. 50/2003-C.E., dated 26-4-2004. Later on 29-11-2005, the appellants informed of shifting their unit to C-21, Industrial Estate, Bazpur Road, Kashpur and started production at their new unit from 10-2-2006 and applied for exemption on 30-3-2006. The exemption for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed exemption under Notification No. 50/2003 is not considered then the exemption under SSI exemption be given to them. 4. Ld. DR reiterated the impugned order. He also submitted that the claim of SSI exemption was not made by the appellant before the Adjudicating Authority and it is only an after-thought. 5. Heard both sides. 6. Considering the submissions made by both the sides, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation by the Original Adjudicating Authority whether the appellants are entitled for SSI exemption or not. Accordingly, after setting aside the impugned order with regard to denial of exemption under SSI unit, matter is remanded back to the Original Adjudicating Authority to verify and examine whether the appellants are entitled for SSI exemption or not after giving reasonable opportunity to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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