https://www.taxtmi.com/caselaws?id=375603 Land acquired and allotted by the Gujarat Industrial Development Corporation in a notified industrial area was treated as outside the scope of "rural area" for SSI exemption under Notification No. 8/2003-CE. Once the area is declared an industrial area under the Gujarat Industrial Development Act, 1962 and deemed a notified area under municipal law, it loses rural character for the notification's purpose. Certificates and administrative replies supported the industrial-area status, and the Revenue produced no contrary evidence. On that basis, the SSI exemption could not be denied, and the duty demand and penalties were unsustainable. en-us Wed, 30 Jan 2019 00:00:00 +0530 Fri, 22 Feb 2019 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375603 Land acquired and allotted by the Gujarat Industrial Development Corporation in a notified industrial area was treated as outside the scope of "rural area" for SSI exemption under Notification No. 8/2003-CE. Once the area is declared an industrial area under the Gujarat Industrial Development Act, 1962 and deemed a notified area under municipal law, it loses rural character for the notification's purpose. Certificates and administrative replies supported the industrial-area status, and the Revenue produced no contrary evidence. On that basis, the SSI exemption could not be denied, and the duty demand and penalties were unsustainable. Case-Laws Central Excise Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375603