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TMI Blog2018 (1) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption and cum duty subject to the satisfaction of the lower authorities - matter remanded to the original authority for the limited purpose to verify the genuineness of the cenvat credit and cum duty and decide the issue denovo - matter on remand. Time Limitation - Held that:- The finding of the Additional Commissioner mentioned in the Order-in-Original at para 10.3, is sustained without r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No. 8/2003 dated 1.3.2003. Same was denied to the appellant. Being aggrieved, the appellant have filed the present appeal. 3. With this background, we heard Shri Bharat Bhushan and Shri M R Sharma, learned counsel for the parties and gone through the material available on record. 4. After hearing both the sides, it appears that sub-clause 4 of the notification (supra) state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, the appellant is not entitled for benefit under notification No. 8/2003 (supra) dated 1.3.2003. Thus, the finding of the impugned order are correct. 6. However, the appellant is registered with the department and availing the SSI exemption, so, the appellant is entitled to SSI exemption and cum duty subject to the satisfaction of the lower authorities. 7. In view of the above, we rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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