2018 (6) TMI 579

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....ommissioner (AR) for respondent M/s Essentials challenges order-in-appeal no. M-I/AV/199/2011 dated 19^th April 2011 which held them liable to central excise duty of Rs. 1,19,007 and Rs. 1,87,467, along with interest thereon, besides penalty of Rs. 1,87,467, as reduced from the original Rs. 3,06,474 under section 11AC of the Central Excise Act, 1944. 2. Allegedly, the appellant manufactured ....

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....m of the area to be rural. The original authority had come to the conclusion of liability to duty thus '13. On close examination of the Notification and the above mentioned Decisions, it is found that the term 'Rural Area has been defined as an area comprised in a village as defined in the land revenue records. The implied meaning is that a certificate, which is based on land revenue re....

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.... as in the Order-in-Original and Order-in-Appeal, the issue of the said certificate has not been dealt with. The subject Order is specific with regard to verification of the genuineness of the said certificate. It is not out of scope of the verification to see whether the Certificate issued by the Officers are competent to issue such certificate. 4. Before the first appellate authority, it was ....

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....ith the benefit of exemption. 'Rural area' has been defined therein. (H) "rural area " means the area comprised in a village as defined in the land revenue records, excluding - (i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, 7. The terms of the remand order are very clear. Eligibility to manufactu....