2018 (11) TMI 726

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....ented by Shri S Hasija, Ld. Superintendent (AR) for the Revenue and Shri D.H. Nadkarni, Ld. Advocate for the respondent, we find that the respondents were engaged in the manufacture of excisable goods under the brand name of M/s. CMS Computers Ltd., Mumbai. As the Revenue entertained a belief that the goods manufactured with the brand name of another persons are not entitled to SSI exemption benefits in terms of the various notifications, investigations were initiated against the respondents. Statements of various persons were recorded establishing that the respondent is manufacturing their final products under the brand name of M/s. CMS Computers Ltd. 3. On the above basis, proceedings were initiated against the respondent by way of iss....

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....d any evidence to prove that the factory is not located in a rural area. III. As per Explanation (H) to the said Notification meaning has been assigned to the term "rural area". Which is as follows: (H) "rural area" means the area comprised in a village as defined in the land revenue records, excluding - (i) the area under municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or (ii) any area that may be notified as an urban area by the Central Government or a State Government. IV. It is seen that "rural area" means basically an area that comprises any village as defined in land revenue records. In the present case the notice has relied on the Bombay Village Panchayat Act, 195....

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....i) Amu area that may be notified as an urban area by the Central Government or State Government. VII. Even though Bhugaon may be notified as urban area under the Urban Land Ceiling Act, it is still a rural area in terms of the above definition because it is neither in any Municipal Committee, Municipal Corporation etc. nor is it notified as an urban area by the Central or State Government. Therefore, it falls within the specific definition of "rural area" under Notification 8/2003. The reference to the Urban Land Ceiling Act has no relevance. In any case the Urban Land Ceiling Act is now abolished. VIII. I am in agreement with the noticee's submission that they are located in an rural area and therefore, the clearances of their goods ....