2013 (1) TMI 467

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....l : Revenue has filed this appeal against the impugned order, wherein the adjudication order was set aside by the Commissioner (Appeals), holding that the factory of the respondents falls in the jurisdiction of a rural area, therefore, the benefit of SSI exemption is to be granted. 2.0 The learned DR submitted that as per explanation (H) to the Notification No.8/2001-CE, 'Rural Area' means "....

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....ere the factory of the appellant is situated is at a distance of 9 kms from Redhills (copy of the certificate given by Tahsildar, Ambattur was submitted. Being located at a distance of 9 kms from Redhills, the place is within 16 kms of the outer limits of Municipal Town, and hence, the village "Nerkundram" is covered under clause (d) of Rule 2 (12A) of the Tamil Nadu Urban Land Tax Act, 1966 refer....

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....oner (Appeals) had relied on the certificate issue from Tahsildar Ponneri Taluk, District Industries Centre, Tiruvallur stating that the place where the respondent's factory is located at Nerkundram, which falls under rural area. He has also reproduced the location certificate issue by Tahsildar Ponneri and thereafter, he has arrived at the decision that the respondent's factory falls under rural ....