https://www.taxtmi.com/caselaws?id=328961 The SSI exemption under Notification No. 8/2003-CE depended on whether the unit was situated in a "rural area" as shown in land revenue records, unless the area had been specifically notified as urban. The village was not notified as urban by the competent Government, and a Tahsildar's certificate treating it as rural remained unchallenged and unrebutted. An amalgamation notification relating to local planning areas did not, by itself, convert the village from rural to urban. The assessee was therefore entitled to the exemption, and the Revenue's challenge to the Commissioner (Appeals)'s order failed. en-us Tue, 16 Feb 2016 00:00:00 +0530 Sat, 12 Nov 2016 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328961 The SSI exemption under Notification No. 8/2003-CE depended on whether the unit was situated in a "rural area" as shown in land revenue records, unless the area had been specifically notified as urban. The village was not notified as urban by the competent Government, and a Tahsildar's certificate treating it as rural remained unchallenged and unrebutted. An amalgamation notification relating to local planning areas did not, by itself, convert the village from rural to urban. The assessee was therefore entitled to the exemption, and the Revenue's challenge to the Commissioner (Appeals)'s order failed. Case-Laws Central Excise Tue, 16 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328961