HC : Quashes order denying SSI exemption absent thorough examination of issues; SCN without jurisdiction

HC allows assessee’s appeal, sets aside CESTAT order which denied SSI exemption on ground that turnover of manufactured electric furnace and heating elements exceeded turnover limit prescribed under Notification No. 1/93; Accepts assessee’s plea that aggregate value of clearance of manufactured products was not correctly computed and that Revenue failed to discuss vital issues such as whether bought out items were subjected to processes, and whether furnaces transported to customers’ sites in CKD condition were goods or not; Also finds that show cause notice invoking extended limitation period alleging fraud / suppression by Jt. Commissioner was without authority absent approval from Commissioner u/s 11A(1) of Central Excise Act; Remarks, despite ground of jurisdiction being specifically raised by assessee, lower authorities including CESTAT failed to discuss the same, which in fact goes to root of matter; Finds no mention in CESTAT order as to how conclusion of suppression of material facts had been arrived at, and in this context, states that a charge of suppression is required to be levelled with specificity and conclusion of suppression can be reached only when assessee is unable to rebut same  : Madras HC