Case Law Details
Jay Dan Gigev Welding Works Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
CESTATY find that the limited issue to be decided is that the appellant’s product i.e. power driven pump (Water Turbine Pumps) being not in conformation to BIS standard and they do not possess ISI certificate to this effect, whether the product is eligible for SSI exemption Notification No. 8/2003-CE dated 01.03.2003 as amended by Notification No. 8/2006-CE or not. We find that admittedly the appellant’s product is not in conformation to BIS standard as specified in the notification. They have not obtained any ISI certificate. Therefore, exemption of SSI Notification No. 8/2003-CE dated 01.03.2003 as amended, is not admissible to the appellant
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
The issue involved in the present case is that whether the appellant is entitled for SSI exemption Notification No. 8/2003-CE dated 01.03.2003 as amended by Notification No. 8/2006-CE in respect of power driven pumps which does not bear BIS specification and the appellant did not obtain ISI certificate.
2. When the matter was called none appeared on behalf of the appellant. From the record it is observed that this matter was earlier listed on 29.08.2022, 28.09.2022 and on 01.11.2022. On two occasions, none appeared and on the last occasion the assessee sought adjournment. Today neither any adjournment request nor anyone appeared therefore, the appeal is taken up for disposal.
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