2016 (3) TMI 94

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....ssional rate of duty under Notification No. 9/2001- C.E., dated 1-3-2001 and Notification No. 9/2003 C.E., dated 1-3-2003. 2. Breif facts are as under :- During the period 1-4-2002 to 24-7-2002, the appellants had manufactured and cleared 4,89,500 kg of laundry soap bearing brand name "DCM No. 1" of another person namely M/s. Siel Foods & Fertilizers Industries, Delhi claiming concessional rate of duty under exemption Notification No. 9/2001-C.E., dated 1-3-2001 as amended. Again, during the period 1-4-2003 to 6-8-2003, the appellants had manufactured and cleared 1,05,000 kg. of laundry soap bearing brand name 'DCM No.1' of another person namely M/s. Siel Foods & Fertilizers Industries, 'Delhi and also 1,26,500 nos. (100 gms each....

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....e Government.' 3. According to the Department, on inquiry from the Muncipal Corporation, Bhilwara, it was clarified that village Atun where the unit of the appellant's existed had been notified as urban area by the Rajasthan Government under Sub section (1) of Section 3 of the Rajasthan Urban improvement Act, 1959 (Rajasthan Act 35 of 1959) vide order No. F-10 (96) UDH/81 dated 3-7-1981. Basing upon this order dated 3-7-1981 the appellants were issued separate show cause notices for the respective periods calling upon them to pay central excise duty, penalty and interest thereof. After adjudication, the demands for both periods were confirmed vide separate orders in original No. 378/04-05 and 379/04-05 both dated 9-11-2004. Aggrieve....

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....BH/survey/2003/7165, dated 19/20-09-2003 has informed that there has been no change in the limits of Nagar Parishad since 9-1-1970. It is also her case that in the letter dated 29-1-2003 given by municipal counsel and relied by the appellants, it is nowhere stated that village Atun is in municipal limit. She drew our attention to clause (v) of Section 2 of the Rajasthan Land Revenue (Amendment) Act, 2002 which explains the meaning of 'urbanizable limits'. She placed reliance on the judgments reported in CCE, Chennai - II v. BN Agro Foods and Co. - 2012 (285) E.L.T. 300, Akash Housing Ltd. v. CCE, Chennai -II - 2009 (243) E.L.T. 78, Karunya Matha Social Centre v. CCE, Cochin - 2004 (168) E.L.T. 226, CCE Chennai v. Blue Bay Mineral Water Co. ....