2009 (8) TMI 438

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..... aved embossed at the stage of casting of the said product, in terms of the pattern used in the manufacture of the goods. During the course of adjudication, appellants contended before the Original Adjudicating Authority that their factory is situated in the rural area and as such the bar of use of other person’s brand name will not be applicable to them.
Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri J.C. Patel, Advocate, for the Appellant. Shri S.K. Mall, SDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself in as much as a short issue is involved. 2. Appellant is engaged in the manufac .....

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..... ated 10-8-2005 issued by the Government of Gujarat wherein it was stated that the Nava Odhav Gram Panchayat, Dist. Ahmedabad has been converted into as "Nava Odhav Municipal Borogh". It was further stated that effective from 11-8-2008, a Nagar Panchayat known as Nava Odhav Nagar Panchayat is incorporated for the Nava Odhav Municipal Borough. From here, it is very clear that till 10-8-2005, the said Nava Odhav Village is not a Municipal/Urban Area. So, the Nava Odhav Gram Panchayat remained as a Rural area till 10-8-05. The period of dispute in this is 2002-03 to 2005-06 (upto 23-7-2005). During this period, the Units fell under Rural Area and hence, the noticee eligible for the SSI benefit as per the explanation H of the exemption notificat .....

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..... ts of towns and villages specified therein with the sole purpose of proper development of the same. The same is not sufficient to establish whether the Nava Odhav is an Urban Area or a Rural Area. Apart from the above fact we find that serial number 14 relied upon by Commissioner (Appeals) describes the name of the town and village as Odhav and not Nava Odhav. The two are two different areas and in the absence of anything to show that Odhav refers to Nava Odhav, the said notification cannot be relied upon. 7. Apart from above we also note that as per the newspaper cutting relied upon by the assessee before Commissioner (Appeals) as also the certificate from the village officer of Nava Odhav Gram Panchayat submitted by the assessee before A .....

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