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2013 (1) TMI 467 - AT - Central ExciseSSI exemption - Notification No.8/2001 - Jurisdiction of Factory – Urban or rural area – Whether the Tehsildar is the authority to verify whether a particular area of land falls under rural area or urban area – Held that:- When the Tahsildar of the area concerned certified to the effect that the factory falls under rural area and same has also not been challenged by the Revenue before any of the Revenue authorities, we are bound by the certificate issued by the Tahsildar concerned. Decides in favour of assessee
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