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TMI Blog2019 (10) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... of area and this in turn would not ipso facto change the status of land from rural to urban as apparent from Section 3 of Chapter - II of Gujarat Town Planning and Urban Development Act, 1976 as per which the State Government for the development of an area notify the same to be a development area. No evidence has been brought on record to show that the impugned area does not fall under rural area and therefore the denial of SSI exemption Notification is not based upon any evidence - This abundantly makes it clear that at the material time, the unit was situated in rural area and hence there is no reason to deny exemption benefit to Appellant. There is no reason to deny the SSI Exemption benefit to the Appellant and there is no reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alloys Industries who during the relevant period were engaged in manufacturing and clearance of lead ingots which is raw material used in manufacture of batteries, factory premises of M/s Patco Plast, Ahmedabad and M/s Power Sales Services who were trading batteries. Statement of Shaileshbhai Bhandari, Proprietor of M/s Euro Auto was recorded who stated that Euro Plus belonged to their firm and another brand estore was registered brand of M/s Aarbee Power Engineering Pvt Ltd., Coimbatore and they were selling batteries after affixing their brand. He also stated that they cleared estore brand batteries during 2012 13 and 2013 14 on which SSI exemption was availed statement of Shri Roy P Thomas, Managing Director of M/s Aarbee Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be made basis for extending benefit of notification as Jamnagar (Rural) Taluka has been constituted under Gujarat Land Revenue Code, 1879 which empowers Gujarat Government to constitute a Taluka. That the said village Kansumara is not a rural area but urban area as defined in section 2 (xxix) of Gujarat Town Planning and Urban Development Act, 1976 for the reason that the said village falls within the jurisdiction of Jamnagar Area Development Authority (JADA) which is constituted under the said act with a prime objective to carry out the sustained planned development of the area falling outside the periphery of Jamnagar Municipal Corporation. He submits that the authority has failed to appreciate that the unit is situated in rural are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rporation. It is not in dispute that the area is falling under rural area of Jamnagar which is apparent from the certificate issued by the Revenue officer (Mamlatdar) who is having jurisdiction over the land. The Jamnagar Area Development Authority is only for the purpose of development of area and this in turn would not ipso facto change the status of land from rural to urban as apparent from Section 3 of Chapter - II of Gujarat Town Planning and Urban Development Act, 1976 as per which the State Government for the development of an area notify the same to be a development area. The section 22 relied upon by the lower authority is applicable for development of Urban Area under which an authority is constituted for development of Urban Area ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the city of Ahmedabad. All these things show that prior to the said period Nava Odhav was considered to be a Rural Area and not Urban Area, in which case the benefit of the notification has to be extended to them. All the above evidences have not been considered by Commissioner (Appeals). 8 . In view of the above, we set aside the impugned order of Commissioner (Appeals) and restore the order of the Additional Commissioner, vide which the proceedings were dropped against the appellant. We further make it clear that in as much as we have held in favour of the assessee on merits, we are not going into the issue of limitation. 5. Further the Tribunal s order in case of Devilal Kutir Shop 2015 (329) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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