9911796707
TMI Blog2017 (1) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... ays with interest - appeal allowed - decided in favor of appellant. - E/1149/2009-EX[SM] - A/71067/2016-SM[BR] - Dated:- 25-11-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri S.P. Ojha, Consultant for the Appellant (s) Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department (s) Per Mr. Anil Choudhary : The issue in this Appeal by the assessee, manufacturer of Biscuits under the Brand name of another is whether they are entitled to exemption (SSI) under Notification No.8/2003-CE, being located in rural area, as claimed. 2. The brief facts of the case are that the appellant is engaged in the manufacture of biscuits falling under Chapter Heading 1905.11 of 1 st Schedule to the Central Excise Tariff Act, 1985 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 22.03.2007 filed detailed chart dated 21.02.2007, informed that they have manufactured and cleared 189309 Kgs. of Bhagwati brand biscuits and 137901.50 Kgs. Bisca brand, valued at ₹ 61,87,545.00 and ₹ 39,08,448.00 respectively during the financial year 2004-05. 5. Bhagwati Brand is owned by M/s Bhagwati Foods (P) Ltd. Kolkata, and the appellant were using it as per licence user agreement executed on 26.08.2004 between the appellant and M/s Bhagwati Foods (P) Ltd. The Bisca brand is owned by the appellant themselves. 6. The exemption available vide the Notification No.8/2003-CE dated 01.03.2003, as amended, did not appear applicable in case of clearance of biscuits bearing the brand viz. Bhagwati of anothe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined in Clause 5H of the same notification as - rural area means - the area comprised in a village as defined in the Land Revenue records, excluding - The area under any municipal committee, municipal corporation, town area Committee, Cantonment board or notified area or any area that may be notified as an urban area by the Central Government or a State Government. 10. The Ld. Commissioner has further observed that unit of the appellant exist on the Plot allotted by U.P. State Industrial Development Corporation and declared as Industrial area. Accordingly, Ld. Commissioner held, since the area is notified as Industrial area, the appellant is not entitled for the benefit of Notification No.8/2003-CE. 11. The learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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