2017 (3) TMI 1700

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..... e extent of the SSI Unit. We are not interfering with the quantum and finding which has been decided by the Tribunal. Only if there is a SSI Unit, the corresponding effect will be given by the Tribunal - reference allowed. - D.B. Excise Act Reference No. 12 of 2004 - - - Dated:- 22-3-2017 - K.S. Jhaveri, ACJ and Vijay Kumar Vyas, J. Shri Sameer Jain with Vipin Srivastava, for the Petitione .....

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..... ast fact finding body was right in law in overlooking the material piece of evidences and defence like jurisdiction, reasons for discrepancy in physical stock, SSI Exemption, etc., on account of non-manufacture but trading of the goods and clearance of waste instead of finished goods, making the order ab initio void, perverse, arbitrary and violative of the principles of natural justice? (ii) W .....

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..... nly depending upon the status of the present petitioner and if it is granted, the corresponding taxation and penalty will be followed. 6. Mr. Sandeep Pathak, Learned Counsel for the respondent has supported the order of the Tribunal and has contended that no such contention was raised before the Tribunal and, therefore, it will be open for him for review of the appropriate proceedings before th .....

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