2013 (1) TMI 467

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....ainst 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 "the area comprised in a village as define....

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....stance 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 referred to above and, therefore, it should be classified as....

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....ldar 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 area. 5. On a perusal of the certificate issued by the Tahsi....