https://www.taxtmi.com/caselaws?id=124137 The Tribunal allowed the appeals challenging the denial of S.S.I. benefit to the appellant by the original authority and the Commissioner (Appeals). It found the Tahsildar's certificate admissible as evidence of the factory being in a rural area, contrary to the lower authorities' decisions. The Tribunal emphasized that if the factory was situated in a rural area, the bar against granting SSI benefit to branded goods would not apply, resulting in duty exemption. The cases were remanded to the original authorities for fresh adjudication based on the Tahsildar's certificate. en-us Thu, 24 Jul 2008 00:00:00 +0530 Thu, 31 Aug 2017 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124137 The Tribunal allowed the appeals challenging the denial of S.S.I. benefit to the appellant by the original authority and the Commissioner (Appeals). It found the Tahsildar's certificate admissible as evidence of the factory being in a rural area, contrary to the lower authorities' decisions. The Tribunal emphasized that if the factory was situated in a rural area, the bar against granting SSI benefit to branded goods would not apply, resulting in duty exemption. The cases were remanded to the original authorities for fresh adjudication based on the Tahsildar's certificate. Case-Laws Central Excise Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124137