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TMI Blog2022 (2) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... he reasons for denying the benefit of the Notification No. 88/88-C.E. - On perusal of the primary evidences / documents like registration certificate under the Tamil Nadu Societies Registration Act, 1975, certificate issued by the Tehasildar, etc., and by these alone it is satisfied that the appellant is a society, and is located in the rural area. To be specific, the appellant is registered as a cooperative society in the rural area, which is manufacturing one of the goods which is described in the table given in the Notification ibid., namely, laundry and carbolic soaps and thereby, the appellant satisfies the primary condition. The Women‟s Society comes under the inclusive clause including women‟s societies and by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) AND MR. P. DINESHA, MEMBER (JUDICIAL) Shri B.V. Kumar, Advocate for the Appellant Smt. D.S. Sangeetha, Authorized Representative for the Respondent ORDER These appeals question the denial of benefit of Notification No. 88/88-C.E. dated 01.03.1988 and since a common issue is involved in all these appeals and also since the same are filed against the common impugned Order-in-Original No. CAL-EXCUS-000-COM-013-16-17, CAL-EXCUS-000-COM-014-16-17 and CAL-EXCUS-000- COM-015-16-17 dated 29.12.2016, they are heard together and are disposed of by this common order. 2. The appellant is a manufacturer of handmade laundry soap without the aid of power falling under CSH 3401 1942 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verseas Bank, Statutory Audit Reports of the society in terms of Section 44AB of the Income Tax Act, 1961, a certificate dated 07.07.2015 issued by the Village Officer of Moolathara Village to the effect that the village where the appellant-society is located comes under Perumatty Panchayat, Chittur Taluk, Palakkad District, which is in the rural area in the Revenue records, and a certificate issued by the Tehasildar, Chittur Taluk, Palakkad District dated 17.11.2015 to the effect that the appellant‟s unit is functioning in Re-survey No. 348/2, Block-45 at Moolathara Village, Chittur Taluk, Palakkad District. The appellant also placed reliance on various decisions, but however, the Commissioner vide impugned orders has denied the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 2002, they have clearly mentioned SAC Industry as owned by Mahalir Suya Velaivaipu Abhiviruthi Sangam having Registration Certificate No. 34/2001 issued under the Tamil Nadu Societies Registration Act, 1975 and that they were running a handmade washing soaps manufacturing unit (laundry soap production without aid of power), located at XI/256, Charalapathy, Moolathara, Meenakshipuram, Palakkad, Kerala 678 533; that those declarations were duly acknowledged by the Inspector of Central Excise / Range Superintendent, which effectively points to the fact that there was no suppression whatsoever involved. 5.2 He would also refer to the appellant‟s Audit Report user the Income Tax Act wherein also it is clearly mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oap, is functioning in in Re-survey No. 348/2, Block-45 at Moolathara Village, Chittur Taluk, Palakkad District of Kerala State. 5.6 Referring to the above, Learned Advocate for the appellant would submit that there are enough and more evidences to prove that the appellant is a unit of / owned by Mahalir Suya Velaivaipu Abhiviruthi Sangam‟ and that the appellant is only a second unit started by the appellant, which was basically an expansion of their activities in other rural areas as well. 5.7 In a nutshell, the contentions of the Learned Advocate for the appellant, inter alia, are that the appellant manufactures handmade laundry soap without the aid of power ; that the appellant is registered as a Women‟s Society under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and by these alone we are satisfied that the appellant is a society, and is located in the rural area. To be specific, the appellant is registered as a cooperative society in the rural area, which is manufacturing one of the goods which is described in the table given in the Notification ibid., namely, laundry and carbolic soaps and thereby, the appellant satisfies the primary condition. 8.2 The Women‟s Society comes under the inclusive clause including women‟s societies and by this, we find that the appellant has even satisfied the inclusive part of the definition as well. By these, we can safely conclude that the denial of benefit of exemption is patently wrong and unsustainable. 9. We are surprised to note that when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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