2013 (1) TMI 467

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..... the area concerned certified to the effect that the factory falls under rural area and same has also not been challenged by the Revenue before any of the Revenue authorities, we are bound by the certificate issued by the Tahsildar concerned. Decides in favour of assessee - E/966/2004 - FINAL ORDER No. 870/12 - Dated:- 1-8-2012 - Ashok Jindal And Mathew John, JJ. Appellant Rep by: Shr .....

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..... e "Urban Area" and "Factory" as follows: a) The city of Madras; b) The Madras City Belt Area; c) Any Municipal Town; d) The area within 16 kms of the outer limits of such municipal town; e) Any township; and f) The area within 16 kms of the outer limits of such township. 2.1 Village "Nerkundram", where the factory of the appellant is situated is at a distance .....

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..... er. 3. Therefore, he prayed that the place where the factory of the respondents is situated i.e., Nerkundram, falls under urban area and the respondents are not entitled for exemption under Notification No.8/2001-CE. 4. Heard the learned DR and have gone through the impugned order. In the impugned order, we find that the Commissioner (Appeals) had relied on the certificate issue from Tahsildar .....

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