2005 (12) TMI 26

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.... 286/2003-C.E., dated 3-9-2003 passed by the Commissioner of Customs & Central Excise (Appeals), Cochin. 2. The issue in dispute is whether the Respondents are entitled for the benefit of SSI exemption on the ground that the goods are manufactured in Rural Area. Both the lower authorities have held that Peringolam in Peruvayal Panchayath falls under the Rural area. But Revenue is aggrieved on t....

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....ural pursuits; and (iii) density of population of at least 400 per sq km (1000 per sq. mile) Peringolam in Peruvayal Pan satisfies all the above conditions to be an urban area. 12. Shri K.S. Bhat, learned SDR appeared for the Revenue and Mrs. Radha Chandrasekhar, learned Advocate appeared for the Respondents. 3. The learned SDR reiterated the grounds of the appeal. 4. The learned Ad....

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....ough the records of the case carefully. A document of the Govt. of Kerala clearly recommends in 2001 that only five Panchayaths out of eleven for inclusion in the Calicut Urban Area. The Notification dated 5-5-1980 has been issued by the Govt. of Kerala in the interest of Planning & Development to constitute "the Calicut Development Authority". No doubt, the schedule to the Notification in serial ....