2009 (5) TMI 183

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....V.V. Hariharan, JCDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - In this case, benefit of exemption in terms of Notification No. 8/2001-CE dated 1-3-2001 has been denied to the appellants herein on the ground that their unit is situated in an urban area and not in rural area as claimed by them (para 4(c) of the notification stipulates that exemption would be available ....

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....y notified as an urban area by the Central Government or State Government, the Revenue cannot determine that the manufacture of the branded goods was in a factory located in an urban area so as to disallow the benefit of SSI exemption notification in the light of the Tribunal's decision in Karunya Matha Social Centre v. CCE, Cochin reported in 2004 (168) E.L.T. 226 (Tri.Bang.) and Katyani Foods & ....