2005 (3) TMI 659 - AT - Central Excise

Summary

Issues: Interpretation of eligibility for benefit under Notification No. 88/88-C.E.

Analysis:
The judgment concerns the interpretation of the eligibility criteria for availing the benefit of Notification No. 88/88-C.E., as amended by 5/2000-C.E. The issue revolves around the classification of a factory situated in an area governed by the Mira-Bhayander Municipal Council as a 'Rural Area' for the purpose of the Central Excise Notification. The appellant, a registered society and a cooperative of women under the Khadi and Village Industry Act, 1956, is contesting the denial of the benefit due to the municipal council's proclamation. The key contention is whether the comma placement in the notification's condition exempts the appellant from the Rural Area stipulation, thereby making them eligible for the exemption. The tribunal notes that a detailed examination of the definition of 'Rural Area' and coverage under relevant trade notices is necessary. However, at the prima facie stage, considering the nature of the society, the tribunal finds a case for waiver of the pre-deposit requirement under Section 35F. Consequently, the recovery is stayed pending further hearing.

Additional Orders:
The tribunal addresses the plea for an early out-of-turn hearing, stating that it will be considered upon a regular application from either party. The application is disposed of with the above terms. The judgment was pronounced in court on 11-3-2005.