K.S.JHAVERI,J. - (1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Customs, Excise and Service Tax Appellate Tribunal has allowed the appeal of the department.
(2.) This court while admitting the appeal on 6th April, 2012 framed the following questions of law:- "1. Whether denial of benefit of SSI Exemption Notification No. 9/2003 was just, legal and proper when admittedly the turnover for FY 2003-04 was less then Rs. 3 crores that is the prescribed time?" 2. Whether passing of order dated 28-2-2010 in an ex parte manner was violative of Principle of Natural Justice and CESTAT Rules when the fact of transfer of factory premises due to merger of unit was intimated to the department in time and the notice of hearing not supplied?"
(3.) Learned counsel for the appellant has contended that originally when the appeal was preferred, the appellant was having the following address : "M/S. EXPO-FYN ELECTRICALS and ELECTRONICS G1-133, M.I.A, JAIPUR (RAJASTHAN) Adv./Consult" 3.1 However the appeal of 2006 was heard on 28th April, 2010 and the address of the appellant now as per the cause title of appeal-memo reads as under : M/s. Expo-Fyn Electricals and Electronics Presently Merged and Known As DANISH Pvt. Ltd., Addressed At F-680, Sitapura Industrial Area, Jaipur-302 022. Through Tarun Jain Authorized Signatory, R/o. H.NO. 2343, M.S.B. Ka Rasta, Johari Bazaar, Jaipur";