9911796707
TMI Blog2018 (6) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... n the part of the adjudicating authority or the appellate authority, the State Government alone is empowered to classify and segregate its territorial jurisdiction into urban and rural area for various purposes of administration The scope and work of the competent authority of the State Government cannot detract from the content of the certificate which, in this case, is categorical - the lower authority was misguided in denying the benefit of notification on the ground that the said area was urban and hence liable to duty - appeal allowed - decided in favor of appellant. - APPEAL NO: E/1307/2011 - A/86289/2018 - Dated:- 1-5-2018 - Shri C J Mathew, Member (Technical) Shri V S Sejpal, Advocate for appellant Shri S V Nair, As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in a village as defined in the land revenue records. The implied meaning is that a certificate, which is based on land revenue records and issued by a competent authority has to be considered as Certificate for the purpose of extending the exemption. In the instant case, the Certificate has been issued by the Sativali Gram Panchayat. The Gram Panchayat and officers thereof are not competent to issue such Certificate as they are neither maintaining Land Revenue Records not they are Land Revenue Officer. Even in the matter of Karunya Matha Social Centre supra, the Tribunal has held that a Certificate issued by the Village Officer is not valid. Under the circumstances, in the instant case, the benefit of Notification cannot be granted o the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 7. The terms of the remand order are very clear. Eligibility to manufacture branded goods under the exemption notification was available to such small scale units as are situated in a rural area. The definition of 'rural area' does not envisage an interpretation on the part of the adjudicating authority or the appellate authority, the State Government alone is empowered to classify and segregate its territorial jurisdiction into urban and rural area for various purposes of administration. Exemption is available t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
