9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (4) TMI 151 - AT - Central ExciseSSI Exemption - Rural Area - Determination of whether the factory is situated in a 'rural area' for eligibility under Notification No. 9/2001-CE - HELD THAT - It is apparent from the perusal of this notification that this notification has been issued only for the purpose of defining Haridwar Development Area in which village Raiwala has also been included for planned development. Nowhere, this notification notifies village Raiwala as an urban area. The clarification issued by the Haridwar Development Authority is in total contrast to the certificate issued by the Sub-Divisional Magistrate, Rishikesh, who has certified that the appellants' factory is situated within Village Panchayat, Raiwala, which is a rural area. In view of this, we hold that the benefit of Notification No. 9/2001-CE is available to the appellants. Accordingly, we set aside the impugned order and allow the appeal.
Issues involved: Determination of whether the factory is situated in a 'rural area' for eligibility under Notification No. 9/2001-CE.
Summary: The appeal filed by M/s. Katyani Foods & Beverages (P) Ltd. raised the issue of whether their factory in village Raiwala qualifies as a 'rural area' for the benefits of Notification No. 9/2001-CE. The appellant argued that despite being covered under the Haridwar Development Authority, Raiwala should be considered rural based on land revenue records and certifications from the Gram Panchayat and Sub-Divisional Magistrate. The State Government's notification of 4-6-1986 was cited, but it did not explicitly designate Raiwala as an urban area. The Department contended that Raiwala falls under the urban area designation due to the State Government's notification. However, the Tribunal found that the notification did not specifically declare Raiwala as urban, rather it was included for planned development under the Haridwar Development Area. Discrepancies between the State's notification and the certifications led the Tribunal to rule in favor of the appellants, granting them the benefits under Notification No. 9/2001-CE.
|
