2003 (12) TMI 192

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....entific and Charitable Registration Act, 1955. The appellant owns a SSI Unit engaged in manufacture/assembling of electronic voltage stabilizers, in Maradu Village, Kanayannur Taluk, Ernakulam District. The appellants' main object in commencing and operating SSI unit is to provide employment to hapless women and girls. 3. Similarly, the second appellant is also a Women's society registered under the Travancore Cochin Literary, Scientific and Charitable Registration Act, 1955. The second appellant also holds a SSI unit engaged in manufacture/assembly of UPS, Printed Circuit Boards, etc., in Maradu Village, Ernakulam District. 4. Both the appellants claimed exemption in terms of Notification No. 88/88-C.E., dated 1-3-88 as amended. The ....

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....Central Government notifying Maradu Village as an urban area. He also drew our attention to the observations made by the Commissioner (Appeals) while passing the interim order that the appellants' contention that Maradu village is a rural area and no notification has been issued by the State Government or the Central Government notifying Maradu village as an urban area is a valid argument which requires examination. Nevertheless, while passing the Final order he has ignored this important aspect and arrived at the conclusion that units are situated in the urban area based upon the Government of Kerala, Gazette Notification No. 256/95/LAD, dated 14-11-1995 under which they have notified the Municipal and the Panchayat to be part of a metropo....

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....and since he has clarified as per his letter dated 28-7-2001, that as per the census records of 1991, the area falling under Maradu is classified as urban area. There was no justification in treating the place of unit as rural area and accordingly, Department was right in denying the benefit. 8. The Counsel appearing for the appellants also drew our attention to the letter of the village officer who has issued a Certificate dated 2-7-2003, which is as under : - "Certified that SANJO SOCIAL CENTRE, which is a unit of SSI, (Reg. No. E/2527/98) is situated in Maradu village of Kanayannoor Taluk, Ernakulam District and the area does not come under a municipality or corporation. It is only a panchayat area. This certificate is issued to pr....