https://www.taxtmi.com/caselaws?id=387198 SSI exemption under Notification No. 8/2003-CE was held available because inclusion of the unit's land within the Jamnagar Area Development Authority did not, by itself, convert a rural area into an urban one. The contemporaneous revenue record and the jurisdictional certificate showed the unit was situated in a rural area during the relevant period, and later municipal inclusion could not alter that character retrospectively. As the demand against the unit failed on merits, the connected duty demand and penalties on the brand owner and raw material supplier also could not survive in the absence of independent liability. en-us Thu, 17 Oct 2019 00:00:00 +0530 Sat, 19 Oct 2019 08:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387198 SSI exemption under Notification No. 8/2003-CE was held available because inclusion of the unit's land within the Jamnagar Area Development Authority did not, by itself, convert a rural area into an urban one. The contemporaneous revenue record and the jurisdictional certificate showed the unit was situated in a rural area during the relevant period, and later municipal inclusion could not alter that character retrospectively. As the demand against the unit failed on merits, the connected duty demand and penalties on the brand owner and raw material supplier also could not survive in the absence of independent liability. Case-Laws Central Excise Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387198