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TMI Blog2017 (2) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 24-1-2017 - Dr. D. M. Misra, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) For Appellant (s) : Shri Devan Parikh, Shri Harshal M Shah, Advocates For Respondent (s): Shri G. P. Thomas, Authorised Representative Per: Dr. D. M. Misra Heard both sides. 2. These two appeals are filed against OIA No. OIA-76-2008-AHD-I-CE-ID-COMMR-A- dated 18/06/2008 passed by the Commissioner (Appeals) of Central Excise-Ahmedabad. 3. Briefly stated the facts of the case are that the appellant s factory was visited by the officers of central Excise dept. on 27.07.2006 and it was found that they were engaged in the manufacture of Kerb Paver, Concrete Mixer Plant Mobile Concrete Mixer. On further verification it cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the order. The Ld. Commissioner (Appeals) restricted her finding only to the issues relating to cum-duty-price benefit and imposition of penalty. It is his contention that the order is accordingly bad in law and liable to be set-aside. 5. Per contra, the Ld. AR for the Revenue has argued that the appellant had not disputed the denial of SSI exemption benefit by clubbing the clearance value of both the units either before the adjudicating authority or before the Ld. Commissioner(Appeals) and paid the duty ; they had challenged the denial of cum-duty-price benefit and imposition of penalty, therefore, the Ld. Commissioner (Appeals) has rightly not considered the aspect of clubbing of both the units on merit. The Ld. AR for the revenue v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded the objection of the Ld. Advocate for the Appellant at the time of personal hearing on the issue of clubbing of the clearances of both the units, but, she has not recorded any finding on the said issue whether it could be maintainable before her or otherwise. Therefore in our opinion, the matter needs to be remitted the ld. Commissioner (Appeals) to record a finding whether the appellant could be allowed to raise the said point of clubbing of both units on merit, and if so, consider on merit, accordingly. All issues are kept open. the appeal is allowed by way of remand. Needless to mention a reasonable opportunity of hearing be allowed to the appellants. All issues are kept open. 7. Appeal is allowed by way of remand. (Operative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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