https://www.taxtmi.com/caselaws?id=153480 SSI exemption under Notification No. 8/2002-C.E. depended on proof that the factory was located in a rural area as defined by the notification, and the assessee bore the primary burden of establishing that statutory factual condition through competent revenue evidence. A certificate from a Zila Panchayat authority, without support from the relevant land revenue records, was insufficient by itself. Because the existing record did not conclusively establish either eligibility or exclusion from the rural-area definition, the matter was set aside and remanded for fresh adjudication after both sides were allowed to produce appropriate evidence in accordance with law and natural justice. en-us Thu, 06 Aug 2009 00:00:00 +0530 Wed, 24 Jul 2013 10:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153480 SSI exemption under Notification No. 8/2002-C.E. depended on proof that the factory was located in a rural area as defined by the notification, and the assessee bore the primary burden of establishing that statutory factual condition through competent revenue evidence. A certificate from a Zila Panchayat authority, without support from the relevant land revenue records, was insufficient by itself. Because the existing record did not conclusively establish either eligibility or exclusion from the rural-area definition, the matter was set aside and remanded for fresh adjudication after both sides were allowed to produce appropriate evidence in accordance with law and natural justice. Case-Laws Central Excise Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153480