2005 (3) TMI 659

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....i, JCDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and considering the issue involved is the interpretation about the eligibility for the benefit of Notification No. 88/88-C.E., as amended by 5/2000-C.E., dated 21-2-2000 availed which is proposed to be denied since Government of Maharashtra has proclaimed the Mira-Bhayander Municipal Council, as a "Mu....

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....evelopment Agencies......." Since there is a comma proceeding as well as after the term 'by women's societies' the condition of Rural Area stipulation prima facie will not apply to them and specified goods would be covered by the exemption. Moreover the definition of 'Rural Area' is the notification of its coverage and the coverage under Commissioner Trade Notice 2/96 will have to be examined in ....