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TMI Blog2018 (4) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... ge Rampur, Ambala Cantt. which was a Rural area - this is brought out by the certificates issued by Municipal Corporation, Naib Tehsildar and Village Sarpanch - benefit cannot be denied - appeal dismissed - decided against Revenue. - E/2211/2011-DB, (E/Cross/246/2011) - A/61625/2018 - Dated:- 15-3-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e owned by M/S. TTK Prestige Limited, are not entitled for SSI exemption as they are manufacturing branded goods and their unit is located in a notified area of HSIDC, Ambala Cantt. Therefore, proceedings were initiated against the respondent to deny benefit of SSI exemption, consequent demand of duty along with interest and to take penal action against the respondent. Ld. Commissioner, by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel appearing on behalf of the respondent submits that it is correct that from 17.03.2010, the area where the factory of the respondent was located has become notified area as Industrial area of HSIDC, Ambala Cantonment but prior to that the unit was located in the Rural area. To that effect, they have produced certificates from Municipal Corporation, Ambala certifying that prior to that date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under: - 6. We further take note of the fact that nothing contrary has been brought on record by the Revenue against the certificates issued by Municipal Corporation, Naib Tehsildar and Village Sarpanch. In that circumstances, during the impugned period, the unit of the respondent was located in Village Rampur, Ambala Cantt. which was a Rural area. Therefore, the 'd. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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