2011 (9) TMI 349

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..... e respondents are entitled for the SSI exemption or not - The appeal cannot be decided on prima facie view - Therefore, set aside the impugned order and remand the case back to the appellate authority for deciding the matter afresh after affording an opportunity of being heard to the respondents - Appeal is disposed of by way of remand. - E/1799/04 - - - Dated:- 6-9-2011 - Mr S.S. Kang, Mr. .....

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..... be definite. Therefore, the matter requires reconsideration. 4. The respondents reiterated the findings of the lower appellate authority and submit that the respondents are entitled for SSI exemption. 5. We find that in the impugned order the Commissioner (Appeals) has held that prima facie it appears that the present respondents are entitled for SSI exemption and directed the lower autho .....

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