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TMI Blog2016 (1) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ts the goods on which brand name or trade name are affixed if the said goods are manufactured in a factory located in rural area - appellant's factory is situated in MIDC notified by the Government of Maharashtra hence falls under the category of exclusively carved out by a Notification. - there was a certificate issued by the Tehsildar of the Village that the factory of the appellant is located in the rural area and another certificate which has been issued by the Regional Officer, MIDC, Nagpur to the same effect. It is not the case of the Revenue, the Regional Officer, MIDC could not have issued the said certificate indicating that the respondent's factory is located in rural area. As against such a specific findings of the first appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority set aside the demands on the ground that the appellant had manufactured these products in the rural area and the benefit of Notification 8/2002-CE are applicable as Tehsildar of the Village and the Regional Officer, MIDC, Nagpur have given certificates that the factory of the appellant falls under Rural area as defined in the Notification No. 8/2002-CE. 4. We find that the show-cause notice as well as the findings of the first appellate authority clearly record that the benefit of Notification No.8/2002-CE is denied on the ground that the appellant is not eligible to avail the benefit as they are affixing the brand name of cable craft which does not belong to them. Be that as it may, the said Notification specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in Mouza (Village) Nildoh, Tehsil Hingna. This claim of the appellant has not been controverted by the department nor the department came up with any evidence to prove that area under consideration is not rural area. 4.1 It can be seen from the above reproduced observation of the first appellate authority, that there was a certificate issued by the Tehsildar of the Village that the factory of the appellant is located in the rural area and another certificate which has been issued by the Regional Officer, MIDC, Nagpur to the same effect. It is not the case of the Revenue, the Regional Officer, MIDC could not have issued the said certificate indicating that the respondent's factory is located in rural area. As against such a speci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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