2018 (6) TMI 874

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....dvocate - for the respondent Per Rachna Gupta : The present appeal has been filed against the order of Commissioner (Appeals) dated 12.10.2017 vide which the demand raised by the department and confirmed by the original adjudicating authority has been dropped along with the penalties imposed. 2. The facts relevant for the purpose are that the respondent M/s C.P. Udyog was engaged in the m....

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.... has not only confirmed the demand, but in addition, has imposed the penalty. 3. Being aggrieved, an appeal was filed and the Commissioner (Appeals) who vide its impugned order has dropped both the levy upon M/s CP Udyog. The department is here before us being the aggrieved parties. 4. Arguments of both the parties heard where the appellant department has impressed upon that for availing the....

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....cantonment area and hence the benefits of the impugned notification have rightly been denied. The order under challenge has failed to consider the same and accordingly is prayed to be set aside. 5. While rebutting these arguments, it is submitted by the respondent manufacturer that admittedly the unit of the respondent falls outside the peripheral limit of cantonment area as such village Derath....

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.... to avail the exemption under the said notification is to fall within rural area. It is only if the unit falls within municipal limit or within the limits of Cantonment Board etc. that it shall be out of the definition of rural area and out of the ambit of notification under which the appellant has claimed benefit. The provision is absolutely silent extending any peripheral area to be included wit....