2015 (5) TMI 21

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..... of the group company to claim SSI exemption. In absence of corporate veil being lifted by the show-cause notice itself that fails to provide a basis for adjudication. Accordingly, entire adjudication fails to stand. Therefore, order of both the authorities sustain and Revenue appeal is dismissed accordingly. - Decided against Revenue. - E/838/2004 - Final Order No. A/40069/2015 - Dated:- 27-1-20 .....

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..... ent to the issue of the show-cause notice dated 30.06.2003 to deny the exemption on the ground that the appellant was a part of the group company through an addendum. But nothing was spelt out in the show-cause notice which was originally issued on 30.06.2003 as to the manner why the exemption benefit is not permissible to the respondent. It is only a bald show-cause notice without bringing out th .....

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..... t the respondent was instrumentality of the group company to claim SSI exemption. In absence of corporate veil being lifted by the show-cause notice itself that fails to provide a basis for adjudication. Accordingly, entire adjudication fails to stand. Therefore, order of both the authorities sustain and Revenue appeal is dismissed accordingly. 6. We are guided to hold as above, on the basis of .....

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