TaxTMI 
TaxTMI 
2014 (7) TMI 312
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.....e.f. 01/04/2008 situated at Plot No.18/A in Industrial Area, Medchal Village, Ranga Reddy District, Andhra Pradesh. Further, the appellant manufactures goods under its own brand which is 'spring on' and also mattresses for one M/s. Lifestyle International (P) Ltd. (LIPL for short) under brand name 'Home Centre'. The appellant claims to be exempt under Notification No.8/2003-CE dt. 01/03/2003 (SSI unit) provides for exemption to an SSI unit which further entitlement to units in the rural area even if they manufacture branded goods of another. The appellant had applied for registration in form A-1 on 19/11/2008 bringing to knowledge of the Revenue that it is manufacturing goods both under its own brand as well as the brand of another as advi....
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....ty Mandal Revenue Officer, Medchal Mandal, Ranga Reddy District being certificate issue in June 2011 certifying that: 'Sapy Bedding Products Company, Survey No.862/2, 861/2 Plot No.18/A, I.E. Medchal will not come into Greater Hyderbad limits -comes under rural area. 5. The appellant also relied upon the rulings in the cases of CCE, Meerut-I Vs. Progressive Organics (P) Ltd. [184(ELT) 221; Macfiled Beverages India P. Ltd. Vs. CCE, Cochin [2008(223) ELT 218 (Tri. Bang.)] and SE-KA-RA Organics P. Ltd. Vs. CCE(A-II), Bangalore [2010(261) ELT 241 (Tri. Bang.)], being the decisions of CESTAT. It was also contended that the appellant has considered both the clearances to LIPL and also their own brand for computing the SSI exemption limit and a....
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....ed in rural area and further contended that no case of any fraud, suppression etc. is made out under the facts and circumstances and prayed for dropping of the show-cause notice. 7. That the learned Commissioner vide the impugned order in adjudication dt. 18/05/2012 recorded the following findings: The area where the appellant is located, it is seen from the AP G.O. Ms No.274 MA and UD(II) Department dt. 20/04/2007, Medchal and other Mandals of Ranga Reddy District have been added in the development area of HUDA. Subsequently, these areas have been included in HMDA vide GO MS No.570 MA dt. 25/08/2008. By addition of the villages as notified, the entir....
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.... the appellant was fixed before this Tribunal at the circuit Bench at Hyderabad on 08/07/2013 on which date counsel for the appellant Mr. Sudharshan Wellington, a consultant appeared and the Tribunal passed the following order: 2. We prima facie find no serious infirmity in the assessment of the Central Excise duty liability. However, whether a case is made out against imposition of penalty requires to be considered at the final hearing of the appeal. 3. On the aforesaid analysis waiver of the adjudicated liability and stay of all further proceedings pursuant to the impugned order dt. 18/05/2012 is granted on condition that the petitioner remits the entirety of the Central Excise liability assessed together with interest payable there....
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....usion whether the appellant would face hardship or not. There may be fictional hardship and also actual hardship. It is settled position of law that prima facie strong case is one of the factors to adjudge hardship. But this is not alone. Therefore, the appellant has to establish that there will be a real hardship. We find that the learned Tribunal need to re-look the matter. Accordingly, we keep the impugned judgment and order of the learned Tribunal which relates to refusal to pass an order dispensing pre-deposit in abeyance and the learned Tribunal will decide the matter in terms of this order within a period of six weeks, provided the appellant produces all these materials before the said Tribunal by filing a separate application within....
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....Medchal Village was produced stating that the area of the appellant factory situated comes under grampanchayat and is not a urban area. Copy of land revenue record being Survey Plot No.861/1, 861/2 wherein these survey numbers were located in Medchal village. Further Government order dt. 22/03/2013 upgrading Medchal village from 'grampanchayat' to 'nagar panchayat' was produced. Further attention was drawn to Article 243Q of the Constitution of India, wherein in clause (1) sub-clause (a), it is provided that 'a Nagar Panchayat (by whatever name called) for a transitional area, that is to say, an area in transition from a rural area to an urban area' shall be constituted in every State. Thus even this certificate of the State Government dt. ....