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TMI Blog2014 (7) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... -10-2013 - SHRI B.S.V. MURTHY AND SHRI ANIL CHOUDHARY, JJ. For the Appellant : Mr. G. Shivadass, Advocate For the Respondent : Ms. Sabrina Cano, Superintendent(AR) JUDGEMENT Per : ANIL CHOUDHARY; The appellant is an SSI unit engaged in the manufacture of spring mattresses, coir mattresses and bedding products classifiable under Chapter 94, managed by its proprietor Mrs. D. Aruna Baby, a lady entrepreneur who have taken land and shed on lease w.e.f. 01/04/2008 situated at Plot No.18/A in Industrial Area, Medchal Village, Ranga Reddy District, Andhra Pradesh. Further, the appellant manufactures goods under its own brand which is spring on and also mattresses for one M/s. Lifestyle International (P) Ltd. (LIPL for short) under brand name Home Centre . The appellant claims to be exempt under Notification No.8/2003-CE dt. 01/03/2003 (SSI unit) provides for exemption to an SSI unit which further entitlement to units in the rural area even if they manufacture branded goods of another. The appellant had applied for registration in form A-1 on 19/11/2008 bringing to knowledge of the Revenue that it is manufacturing goods both under its own brand as well as the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was further emphasized that the factory of the appellant is situated within the limits of grampanchayath, Medchal which is a rural area and also confirmed by the aforementioned authorities. Further in the Budget for 2003-04, the definition of rural area under Notification No.88/1988 dt. 01/03/1988 was amended so as to align the same with the one under KVIC Act, 1956 and rural area came to be defined as follows w.e.f. 01/03/1988: rural area means the area comprised in a village as defined in the land revenue records, excluding (i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or (ii) any area that may be notified as an urban area by the Central Government or a State Government. 6. The appellant also relied on the ruling 184 ELT 221 wherein it was held that it is clearly for the Revenue authorities to certify whether any area is rural or not. In the present case the jurisdictional Tehsildar has certified that the village in which the assessees unit located is in rural area. Commissioner has not acted on the certificate of the Tehsildar. Support was also taken from rulings being 2008(223) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal at the circuit Bench at Hyderabad on 08/07/2013 on which date counsel for the appellant Mr. Sudharshan Wellington, a consultant appeared and the Tribunal passed the following order: 2. We prima facie find no serious infirmity in the assessment of the Central Excise duty liability. However, whether a case is made out against imposition of penalty requires to be considered at the final hearing of the appeal. 3. On the aforesaid analysis waiver of the adjudicated liability and stay of all further proceedings pursuant to the impugned order dt. 18/05/2012 is granted on condition that the petitioner remits the entirety of the Central Excise liability assessed together with interest payable thereon (but excluding the amount of penalty of ₹ 57,04,774/-), within eight weeks from today and reports compliance by 18/09/2013. In default of the deposit or in reporting compliance within the time stipulated, they stay granted hereby shall stand dissolved forthwith on occurrence of the default, without further reference to the Tribunal. The learned consultant Shri Sudarshan Wellington is present in the Court, has noted the order and this constitutes sufficient notice to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue dt. 25/08/2008, which is issued under sub-section (1) of Section 3 of the Hyderabad Metropolitan Development Authority Act, 2008 (HMDA Act for short) is of no relevance as Section 3(1) of the said Act provides as follows:- As soon as may be, after the commencement of the Act, the Government may, by notification declare the Hyderabad Metropolitan region consisting of such urban or rural areas as a development area for the purposes of the Act . Thus a mere declaration under sub-section (1) of Section 3 of the HMDA Act does not define an area as rural area or urban area. Further notification has to be understood in the context and under the relevant statute under which it is made. It was further brought to our knowledge that certificate dt. 08/06/2012 issued by Village Revenue Officer of Medchal Village was produced stating that the area of the appellant factory situated comes under grampanchayat and is not a urban area. Copy of land revenue record being Survey Plot No.861/1, 861/2 wherein these survey numbers were located in Medchal village. Further Government order dt. 22/03/2013 upgrading Medchal village from grampanchayat to nagar panchayat was produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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