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2014 (7) TMI 312 - CESTAT BANGALORESSI Exemption - Manufacture of branded goods - Rural area - Held that:- jurisdictional Tehsildar has certified that the village in which the assessee s unit located is in rural area. Commissioner has not acted on the certificate of the Tehsildar. Support was also taken from rulings being 2008(223) ELT 218, 2009(233) ELT 386 and 2010 (261) ELT 241. It is further contended that the Revenue has not brought any evidence on record to show that the appellant unit is not an SSI unit situated in rural area and further contended that no case of any fraud, suppression etc. is made out under the facts and circumstances and prayed for dropping of the show-cause notice. - in the interest of justice, the matter needs to be remanded for a fresh consideration by the adjudicating authority as a prima facie case has been made out by the appellant in view of the documents perused by this Tribunal, some of which were not before the adjudicating authority - stay granted partly - appeal allowed by way of remand.
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