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TMI Blog2013 (10) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... ONDENT : SHRI A.K.BISWAS, A.R.( SUPDT.) ORDER Per Dr. D. M. Misra; This is an Application seeking waiver of predeposit of duty of Rs.9,08,643/- and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. Ld. Consultant for the Applicant has submitted that the Applicant are having their manufacturing unit at Langalpota, Rajarhat, Dist.24 Paraganas (North) and are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coming under the scope of rural area, as defined under the said Notification 08/2003-CE dated 01.03.2003. The ld. Consultant submitted that the Certificate dated 22.05.2007 has created a confusion. Consequently, they had to procure another Certificate dated 02.07.2009 from the same authority who clarified that the area in question is a rural area. He has submitted that though this second Certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Ld. AR for the Revenue has submitted that the Certificates upon which the Applicant placed reliance, were not before the first Appellate Authority or before the Adjudicating Authority. Therefore, the same could not be verified. However, he fairly admitted that in both the Certificates, the authorities had clearly mentioned that the place where the Applicant were engaged in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rban Agglomeration. Prima facie, we find that the certificates produced now before us by the Applicant, even though not before the lower authorities, show that the area where the Applicant manufactured the branded goods, had been certified to be a rural area. Since the certificates were issued by the same authorities, we find force in the argument of the ld. Consultant that the area where they man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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