2018 (1) TMI 1569

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..... he Respondent. ORDER The present appeal has been filed by the Commissioner, Central Excise, Aurangabad against Order-in-Appeal No. RKR(279) 259/2007, dated 19-12-2007 passed by the Commissioner (Appeals). 2. The facts of the case is that the respondent M/s. Navketan Pharma Pvt. Ltd are engaged in manufacture of P.P. Medicaments falling under Chapter 30 of the Central Excise Tariff for M/s. .....

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..... ittee, municipal corporation, town area committee, cantonment board or Notified Area Committee or the authorities of Central or State Government certifying that the said area does not fall under urban area. The area of the respondent is falling under Notified Area Committee as the Maharashtra Industrial Development Corporation, Aurangabad has acquired the said area. That since the certificate has .....

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..... matters is Tehsildar who is gazetted rank officer of the State Government and is competent to certify the status of the area. In terms of notification the certificate must be issued by the authority of the State Government. The revenue has not brought any evidence that the Notified Area Committee is controlling the area in question and that the Tehsildar is not competent to issue such certificate. .....

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