2018 (4) TMI 1093

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....bsp; 2. The facts of the case are that respondent is manufacturing Handles of Pressure Cooker under the brand name 'Prestige' which is owned by M/S. TTK Prestige Limited. The respondents were availing SSI exemption under Notification No. 8/2003-CE dated 01.03.2003 as their unit was located in Rural area. Revenue was of the view that during the period 2005-06 to 17.03.2010, they were manufacturing and clearing Handles of pressure cooker under brand name Prestige owned by M/S. TTK Prestige Limited, are not entitled for SSI exemption as they are manufacturing branded goods and their unit is located in a notified area of HSIDC, Ambala Cantt. Therefore, proceedings were initiated against the respondent to deny benefit of SSI exemption....

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....ur 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 denied. 5. Heard the parties and considered the submissions. The fact which is not in dispute is that prior to 17.03.2010 the unit of the respondent was located in Village Rampur, Ambala Cantonment which was notified as Rural area and to that effect, certificates issued by Minicipal Corporation, Ambala, Village Sarpanch, Rampur and Naib Tehsildar have been issued which are extracted as under: - 6. We further take note of the fact that nothing contrary has been brought on record by the Revenue agains....