2006 (1) TMI 328

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....nivasa, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This is a Revenue appeal against the OIA No. 584/2002-C.E., dated 30-9-2004 by which the Commissioner (Appeals) has held that the assessee is eligible for the benefit of SSI Notification which grants the benefit to units located in Rural area. He has accepted the entire extracts of land revenue records to sh....

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....ricts viz. Bangalore Urban and Bangalore Rural. Since the Village falls within the Bangalore Urban District and, therefore, it was the opinion of the original authority that the unit is situated in urban area. This view has been over-ruled by the Commissioner (Appeals). The Revenue is aggrieved with this order and has taken the same grounds as taken by the original authority that since the unit is....