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2010 (10) TMI 341 - AT - Central ExciseSmall scale exemption - SSI - The claim of small scale exemption by the respondents on the ground that their factory is located in a rural area - The original authority had denied the exemption to the respondents - However, the lower appellate authority on an appeal from the respondents has allowed the benefit. The District Collector’s Office clarified that the jurisdictional Tahsildar is the competent authority to issue certificate regarding classification of village - The jurisdictional Tahsildar of Ponneri Taluk has clarified that the impugned Athur village is situated in rural area - Clarification obtained from the jurisdictional revenue authority, find no substance in the department’s appeal against the order passed by the lower appellate authority - Hence, uphold the impugned order and dismiss the department’s appeal.
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