9911796707
TMI Blog2008 (7) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... other person cannot operate and, in that event, the assessee will not be required to pay duty of excise for the relevant periods whatever be the method of valuation of the goods - matter requires re-examination - appeal allowed by way of remand. - E/55 & 58/2008 - 760-763/2008 - Dated:- 24-7-2008 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri P. Sreedharan, Consultant, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate from the Tahsildar, Coimbatore North, dated 4-4-2001, which certified that the factory of M/s. SPL was situated in Kalapatti village (West) of Coimbatore North Taluk, which was certified to be rural area. The original authority in one case did not acknowledge receipt of the above certificate. In the other case, the original authority acknowledged its receipt but did not accept it as evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods after holding that the manufacturing unit was located in a rural area as certified by the Tahsildar concerned and, therefore, the bar against branded goods was not applicable. The reference is to Commissioner of Central Excise, Meerut-I v. Progressive Organics (P) Ltd. [2005 (184) E.L.T. 221 (Tri.-Del.)]. The learned consultant has claimed the benefit of the Tahsildar s certificate and of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered to be situate in rural area, the bar, under the relevant SSI exemption notifications, against grant of SSI benefit to specified goods affixed with the brandname of another person cannot operate and, in that event, the assessee will not be required to pay duty of excise for the relevant periods whatever be the method of valuation of the goods. In this view of the matter, we set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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