TaxTMI 
TaxTMI 
2018 (4) TMI 1093
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....un Kumar, A.R. for the Appellant(s) Shri Gagan Kohli, Advocate for the Respondent(s) Per: Ashok Jindal Revenue is in appeal against the impugned order wherein Id. Commissioner has dropped the proceedings against the respondents by allowing SSI exemption under Notification No, 8/2003-CE dated 01.03.2003. 2. The facts of the case are that respondent is manufacturing Handles of Pressure....
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...., examined the issue and hold that the unit, during the impugned period was located in rural area of Village Rampur and the benefit of SSI exemption notification was granted. Against the said order, the Revenue is before us. The respondent has also filed cross objections. 3. Ld. AR submits that Revenue sought to enquire from District Town Planner department of Haryana, Ambala to know the area in ....
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....re the factory of the respondent was located was a Rural area. He also produced certificate issued by Village Sarpanch certifying that Village Panchayat Rampur is in Rural area. He also produced certificate of Naib Tehsildar certifying that prior to 17.03.2010 village Rampur was within jurisdiction of Gram Panchayat Rampur and was a Rural area. Therefore, the benefit of SSI exemption cannot be den....