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TMI Blog2003 (12) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... n manufacture/assembling of electronic voltage stabilizers, in Maradu Village, Kanayannur Taluk, Ernakulam District. The appellants' main object in commencing and operating SSI unit is to provide employment to hapless women and girls. 3. Similarly, the second appellant is also a Women's society registered under the Travancore Cochin Literary, Scientific and Charitable Registration Act, 1955. The second appellant also holds a SSI unit engaged in manufacture/assembly of UPS, Printed Circuit Boards, etc., in Maradu Village, Ernakulam District. 4. Both the appellants claimed exemption in terms of Notification No. 88/88-C.E., dated 1-3-88 as amended. The notification as it stood during the relevant period exempted Women's Society from the wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants' contention that Maradu village is a rural area and no notification has been issued by the State Government or the Central Government notifying Maradu village as an urban area is a valid argument which requires examination. Nevertheless, while passing the Final order he has ignored this important aspect and arrived at the conclusion that units are situated in the urban area based upon the Government of Kerala, Gazette Notification No. 256/95/LAD, dated 14-11-1995 under which they have notified the Municipal and the Panchayat to be part of a metropolitan area. Secondly, he relied upon another notification issued by the Government of Kerala, GO. No. 19/76/LA SWD, dated 23-1-76 in terms of which the Greater Cochin Development ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in treating the place of unit as rural area and accordingly, Department was right in denying the benefit. 8. The Counsel appearing for the appellants also drew our attention to the letter of the village officer who has issued a Certificate dated 2-7-2003, which is as under : - "Certified that SANJO SOCIAL CENTRE, which is a unit of SSI, (Reg. No. E/2527/98) is situated in Maradu village of Kanayannoor Taluk, Ernakulam District and the area does not come under a municipality or corporation. It is only a panchayat area. This certificate is issued to produce before the Central Excise Department for ascertaining the area." 9. We have carefully considered the matter. On going through the submissions made by both sides with reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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