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TMI Blog2024 (11) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) is supposed to reassess the evidences as brought out on record and also referred to specifically in the grounds of appeal and thereafter, applying the principles of natural justice reconsider the eligibility of SSI exemption Notification No.08/2003-CE. From the perusal of the impugned order, we find that the appellant have made multiple submissions such as limitation, discrepancy in issuance of the show cause notice and various records showing that there is no financial flowback and both the units are working separately and particularly, after certain stage, one factory was shifted to the different location. However, the Ld. Commissioner (Appeals) has not considered all this aspects in the proper perspective and passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2007 wherein, documents such has Balance Sheet, PAN, Income Tax and Sales Tax returns, Account Ledger, Rent Agreement, Electricity Bill of both the units were submitted to show that both the units are separate. The adjudicating authority relying solely on the various statements of different persons confirmed the demand vide Order In Original No. 14/ADC/2007 dated 31.08.2007 along with the interest and imposed penalty on M/s. UE, however, no penalty was imposed on M/s. RSE. The appellant being aggrieved with said Order In Original filed an appeal before the first appellate authority; who allowed the appeal vide Order In Appeal No.86/2008 (Ahd-1) CE/ID/COMMR (A) dated 20.06.2008. The department has reviewed the Order-In-Appeal dated 20.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the units such as Balance Sheet, Income Tax return, PAN, Bank Account etc. but the same was not appreciated by the Ld. Commissioner (Appeals). He submits that clearance of M/s. Universal Engineers during the registered period in excess to exemption limit of Rs.100 Lakh is Rs.1,18,63,713/-and of M/s. Ridhi Siddhi Enterprise is Rs.1,65,83,782/- (total Rs.2,84,47,495/-) on which duty is to be demanded separately to each unit under the provision of Section 11 A of the Central Excise Act, 1944 but no demand of duty has been made in the show cause notice and therefore, as held by Hon ble Supreme Court in the case of Commissioner of GST vs. Unitech Containers Pvt Ltd reported at 2024 (388) E.L.T. 681 (SC), wherein, the department s appeal is dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise 2016 (337) E. L.T. 332 (Guj.) 3. Shri P Ganesan, Ld. Superintendent (AR) appearing on behalf of the revenue, reiterates the findings of the impugned order. He placed reliance on the following judgments:- Quality Steel Industries vs. Collector of C. Ex. 1989 (43) E.L.T. 775 (Tribunal-New Delhi) Unique Resin Industries vs. Collector of Central Excise 1993 (68) E.L.T. 230 (Tribunal-New Delhi) Best System (P) Ltd. vs. Commissioner of C. Ex., Bangalore 1997 (91) E.L.T. 175 (Tribunal-Madras) 4. We have carefully considered the submissions made by both the sides and perused the records. We find that this is the second round of appeal before this Tribunal. In the first round, this Tribunal has remanded the matter to the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to specifically in the grounds of appeal and thereafter, applying the principles of natural justice reconsider the eligibility of SSI exemption Notification No.08/2003-CE. From the perusal of the impugned order, we find that the appellant have made multiple submissions such as limitation, discrepancy in issuance of the show cause notice and various records showing that there is no financial flowback and both the units are working separately and particularly, after certain stage, one factory was shifted to the different location. However, the Ld. Commissioner (Appeals) has not considered all this aspects in the proper perspective and passed the order without considering the various submissions and evidences produced by the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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