2016 (6) TMI 670

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....J. For The Appellant : Shri Mohd. Yusuf, DR Per: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri Mohd. Yusuf, DR appearing for the Revenue. Nobody appeared for the respondent. 2. The dispute in the present appeal relates to applicability of small scale exemption Notification No. 8/2003-CE dated 01.....

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....now covered by the urban area, thus not entitled to SSI exemption. As such after granting the benefit of limitation, he confirmed the demand along with interest and imposition of penalty. On appeal Commissioner (Appeals) observed as under: "I find that the Karnataka Government Notification relied on by the original authority does not specifically change the category of Anchatgeri village ....

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....ming to this conclusion. The appellants have produced Tahasildar's certificate dated 15.04.2005 in support of their claim. Tahasildar is a custodian of land revenue record, and there being no express and clear change of status of Anchatgeri from rural to urban in the above referred Notification, a certificate certifying the rural status of the village should be accepted." 4. The Revenue ....

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....h purpose a certificate stands issued by the Tahsildar of the village, holding the said area to be a rural area and which certificate does not stand challenged by the Revenue, we find no justifiable reasons to ignore the said certificate of the Tahsildar. It may not be out of place to mention here that in terms of the definition as contained in the above referred explanation, the area comprised in....