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TMI Blog2018 (11) TMI 1750X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tahsildar, who is the competent person to certify the same. This Tribunal has occasion to examine this issue vide the various decisions referred - in this case the certificate has been issued by the Sarpanch and Tahsildar regarding the factory being located in the rural area the same cannot be ignored while deciding the eligibility for the benefit of N/N. 8/2003-CE. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 50586 of 2018, 50917 of 2018-DB - Final Order No. 53599-53600/2018 - Dated:- 1-11-2018 - HON BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) Shri O.P. Aggarwal, CA - for the appellant Shri Ubhav Sengraj, DR - for the respondent ORDER P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the interest of justice the documents which are produced before us needs to be considered by the adjudicating authority. In view of this, we reject the objection raised by the ld. DR for remand of the matter. The adjudicating authority has passed the impugned order as per the CESTAT remand on direction. The amount has been reconfirmed disallowing the Rural Area Benefit as per the Notification No. 8/2003-CE dated 1.3.2003. Being aggrieved, the appellants are in appeal before us. 2. The facts of the case are that the appellant is registered with the Central Excise Department and is engaged in manufacture of Silent DG Sets falling under Chapter sub-heading 85021100 of the First Schedule to the Central Excise Tariff Act. It was found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rural area and hence demand was confirmed. The adjudicating authority has also not followed the various precedent decisions of this Tribunal and other Courts on the issue and arbitrarily confirmed the demand against the appellant by denying the SSI benefit. The reliance was placed on the following decisions : (i) CCE Vs. Excel Conyrolinkage Pvt. Ltd. 2015-TIOL-2534-Tri.; (ii) CCE Vs. B.N. Agra Foods Co. 2012-TIOL-1884-Tri.; (iii) Katyani Foods Beverages (P) Ltd. Vs. CCE 2004 (170) ELT 82 (Tri.); (iv) CCE Vs. Blue Bay Mineral Water Co.- 2011 (264) ELT 249 (Tri.); (v) Sanchez Healthcare P. Ltd. Vs. CCE 2009 (23) ELT 386 (Tri.); (vi) Se-Ka-Ra Organics Vs. CCE 2010 (261) ELT 241 (Tri.); (vii) Whale Graphi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the term Urban Bodies has been defined in Section 2(s) of the Act ibid which means bodies constituted under the Rajasthan Municipalities Act, 1959 or the Rajasthan Urban Improvement Act, 1959 (Act No. 35 of 1959) or the Jaipur Development Authority Act, 1982 (Act No. 25 of 1982); (iii) As per Clause 8 of Section 2 of the Jaipur Development Authority Act, 1982 Jaipur Region means the areas in the limits of the city, towns, and villages specified in the Schedulr-1. The State Government may, from time to time, in the notification published in the official Gazette, amend and schedule by adding thereto or deleting there from any area specified in such notification, and thereupon the modified area shall be the Jaipur Region . 6. We fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of both sides that, if the factory of M/s. SPL is considered to be situate in rural area, the bar, under the relevant SSI exemption notifications, against grant of SSI benefit to specified goods affixed with the brand name of another person cannot operate and, in that event, the assessee will not be required to pay duty of excise for the relevant periods whatever be the method of valuation of the goods. In this view of the matter, we set aside the orders of the lower authorities and remand the cases to the respective original authorities directing those authorities to accept the Tahsildar s certificate and pass fresh orders of adjudication after giving careful consideration to the submissions of the parties. All the appeals stand allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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