TaxTMI 
TaxTMI 
2019 (10) TMI 682
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....brief facts of the case are that the Appellant M/s Euro Auto are engaged in manufacture of Tubular batteries falling under chapter sub heading 8506 of the CETA, 1985. They were availing benefit of value based SSI Exemption under Notification No. 8/2003 - CE dt. 01.03.2003. Searches were conducted at factory premises of Appellant leading to seizure of 120 Nos "estore" brand batteries 12-V150, 186 unbranded batteries and screen plates of "estore" brand. Simultaneous searches were also conducted at factory premises of Axis Alloys Industries who during the relevant period were engaged in manufacturing and clearance of lead ingots which is raw material used in manufacture of batteries, factory premises of M/s Patco Plast, Ahmedabad and M/s Power....
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....esent appeals. 2. Shri Rahul Gajera, Ld. Counsel appearing for the Appellants submits that the factory is situated in rural area and therefore even if they are manufacturing goods under brand name of another person, the exemption under notification No. 8/2003 - CE dt. 01.03.2003 is available to them. That the Adjudicating authority has confirmed the demands on the ground that the certificate issued by the Gram Panchayat and Mamlatdar certifying that the unit is situated in Taluka : Jamnagar (Rural) cannot be made basis for extending benefit of notification as Jamnagar (Rural) Taluka has been constituted under Gujarat Land Revenue Code, 1879 which empowers Gujarat Government to constitute a Taluka. That the said village Kansumara is not a r....
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....lafide intention and the information was available in records. 3. Shri S.N. Gohil, Ld. Superintendent (AR) reiterates the findings of the impugned order and supports the same. 4. Heard both the sides and perused the records. We find that the SSI exemption has been denied to the Appellant on ground that the area falls under the jurisdiction of Jamnagar Development Authority (JADA) which is constituted for development of area falling outside the jurisdiction of Jamnagar Municipal Corporation. It is not in dispute that the area is falling under rural area of Jamnagar which is apparent from the certificate issued by the Revenue officer (Mamlatdar) who is having jurisdiction over the land. The Jamnagar Area Development Authority is only for th....
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....age officer of Nava Odhav Gram Panchayat submitted by the assessee before Assistant Commissioner, it becomes clear that Nava Odhav became a part of the Municipal Corporation of Ahmedabad with effect from 9-8-2005. Notification dated 10-8-2005 gave a status to Nava Odhav as Nava Odhav Municipal Borough for transitional period. A further notification issued on 14-2-2006 by the State Government merged the municipalities constituted under notification dated 10-8-2005 with the city of Ahmedabad. All these things show that prior to the said period Nava Odhav was considered to be a Rural Area and not Urban Area, in which case the benefit of the notification has to be extended to them. All the above evidences have not been considered by Commissione....