2005 (2) TMI 245

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....sposed of after hearing the learned SDR and perusing the records. 2. The dispute in the present case is about the exemption under Notification No. 9/01. Under the Adjudication order, the exemption was denied to the assessee on the ground that the assessee was not located in a rural area. In appeal, the Commissioner (Appeals) has overturned that finding with the following observations : "In the i....

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.... though within the limits M.D.A., is out of the limits of Municipal Committee, Muzaffarnagar and falls under the rural area. Thus, if any area is notified under the jurisdiction of any development authority, it does not necessarily mean that such area has been declared as urban area and the adjudicating authority has wrongly interpreted the word "urban area" taking it as notified area under the ju....