2017 (2) TMI 1450

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....nabhan, Member (Technical) For the Appellant : Shri O.P. Aggarwal, CA For the Respondent : Shri R.K. Manjhi, DR ORDER Per Mr. M.V. Ravindran These two appeals are directed against OIO No. 58/2011 dated 21.10.2011 vide which the adjudicating authority has confirmed the demands raised along with interest and also imposition of penalties on the main appellant as well as on individual. ....

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....pur to argue his case that the factory which was producing DG Sets with brand name was located in rural area as per clauses of Notification No. 8/2003, benefit of exemption of SSI needs to be extended. On a specific query from the bench, as to whether these documents were produced before the lower authorities or otherwise, he fairly submits that these documents were not produced before the adjudic....

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....003-CE. One of the clauses, i.e. clause-4 of the notification exempts the goods, specifically exempts the branded goods and manufactured in the rural area. The documents produced before us by the ld. consultant for the proposition that the factory lies in a rural area, prima-facie, seems to indicate that the claim may be correct. Since these documents were not produced before the lower authority, ....