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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 ..... how 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 – there was force in the argument that the area where they manufactured the branded goods, prima facie, has to be treated as a rural area - they would be eligible to the benefit of Notification No.08/2003 - the Applicant could able ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Room Freshener falling under Tariff Item No.33074900 of the First Schedule to the Central Excise Tariff, 1985 with the brand name, POLCHEM . The Department issued a demand notice alleging that the Applicant had wrongly availed the benefit of Notification No.08/2003-CE dated 01.03.2003. Even though their factory is situated in the urban area, the said demand notice was issued on the basis of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not considered on the ground that the period in dispute related to 2004-05, 2005-06 and 2006-07. The ld. Consultant further submitted that to eliminate the said confusion, they had further procured another certificate dated 11.05.2011 from the same authority, whereby the authorities certified that the area where their factory is now situated, is a rural area during the period from 2004-05 to 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e disputed period. 5. Heard both sides and perused the records. We find that the issue involved in the present case is whether the Applicant is eligible for the SSI exemption Notification No.08/2003-CE dated 01.03.2003, in relation to the manufacture of the branded goods. It is the claim of the Applicant that the place where they are engaged in the manufacture the branded goods, is situated in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as a rural area. Accordingly, they would be eligible to the benefit of Notification No.08/2003-CE dated 01.03.2003. In these circumstances, the Applicant could able to make out a prima facie case for total waiver of the dues adjudged. Accordingly, all dues adjudged is waived and its recovery stayed during pendency of the Appeal. Stay Petition is allowed. (Dictated and pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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