https://www.taxtmi.com/caselaws?id=117204 The Tribunal upheld the Commissioner (Appeals) decision granting the SSI Notification benefit to the assessee, determining that the unit's location in a village within Bangalore Urban District qualified as a rural area based on land revenue records and a government certificate. The Tribunal emphasized that the district's administrative classification did not alter the rural nature of specific locations, supporting the decision that the unit was eligible for the benefit. The Revenue's appeal was rejected, affirming the unit's eligibility for the SSI Notification benefit. en-us Mon, 02 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 10:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117204 The Tribunal upheld the Commissioner (Appeals) decision granting the SSI Notification benefit to the assessee, determining that the unit's location in a village within Bangalore Urban District qualified as a rural area based on land revenue records and a government certificate. The Tribunal emphasized that the district's administrative classification did not alter the rural nature of specific locations, supporting the decision that the unit was eligible for the benefit. The Revenue's appeal was rejected, affirming the unit's eligibility for the SSI Notification benefit. Case-Laws Central Excise Mon, 02 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117204