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TMI Blog2004 (4) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the Haridwar Development Authority is in total contrast to the certificate issued by the Sub-Divisional Magistrate, Rishikesh, who has certified that the appellants' factory is situated within Village Panchayat, Raiwala, which is a rural area. In view of this, we hold that the benefit of Notification No. 9/2001-CE is available to the appellants. Accordingly, we set aside the impugned order and allow the appeal. - S/Shri S.S. Kang, Member (J) and V.K. Agrawal, Member (T) [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Katyani Foods Beverages (P) Ltd., is whether their factory is situated in a 'rural area' so as to make them eligible for the benefit of Notification No. 9/2001-CE, dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e : (i) areas falling within the jurisdiction of Haridwar Municipal Committee; (ii) areas falling within the jurisdiction of Rishikesh Municipal Committee; (iii) areas falling within the jurisdiction of the notified area Committee of Muni Ki Reti; (iv) areas falling within the jurisdiction of the undermentioned 63 villages. 3.The learned Advocate, further, mentioned that nowhere in the notification the village Raiwala has been notified as an urban area as would be necessary in terms of clause (ii) of Explanation (H) of the Notification No. 9/2001 before the village could be treated as urban area; that had Raiwala been notified as urban area in June, 1986 vide Notification, the Sub-Divisional Magistrate would not have certified it as a rural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... war Development Area which is meant for the development of urban areas only; that the Secretary, Haridwar Development Area, under letter dated 27-8-2001, has clarified that the appellant's unit is in urban area; that accordingly the benefit of notification is not available to the appellants. 6.We have considered the submissions of both the sides. Notification No. 9/2001-CE, dated 1-3-2001 provides exemption subject to the conditions specified in the Notification. Paragraph 4 of the Notification contains the provisions that the exemption under notification shall not apply to the specified goods bearing a brand name or trade name of another person. Paragraph 4, however, provides certain exceptions to the said conditions and one of the said ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eas located within the jurisdiction of Haridwar Municipal Committee; (ii) areas located within the jurisdiction of Rishikesh Municipal Committee; (iii) areas located within the notified area of Muni Ki Reti; (iv) areas located within 63 revenue villages specified in the notification. 8.Village Raiwala appears at Serial Number 51 of the Table. It is apparent from the perusal of this notification that this notification has been issued only for the purpose of defining Haridwar Development Area in which village Raiwala has also been included for planned development. Nowhere, this notification notifies village Raiwala as an urban area. The clarification issued by the Haridwar Development Authority is in total contrast to the certificate issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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