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2016 (1) TMI 333 - AT - Central ExciseDenial of SSI Exemption - Use of other's brand name - factory located in rural area - whether the respondent has correctly availed the benefit of Notification No.8/2002-CE dated 01.03.2002 during the financial year 2002-03 - Held that:- Show-cause notice as well as the findings of the first appellate authority clearly record that the benefit of Notification No.8/2002-CE is denied on the ground that the appellant is not eligible to avail the benefit as they are affixing the brand name of "cable craft" which does not belong to them. Be that as it may, the said Notification specifically exempts the goods on which brand name or trade name are affixed if the said goods are manufactured in a factory located in rural area - appellant's factory is situated in MIDC notified by the Government of Maharashtra hence falls under the category of exclusively carved out by a Notification. - there was a certificate issued by the Tehsildar of the Village that the factory of the appellant is located in the rural area and another certificate which has been issued by the Regional Officer, MIDC, Nagpur to the same effect. It is not the case of the Revenue, the Regional Officer, MIDC could not have issued the said certificate indicating that the respondent's factory is located in rural area. As against such a specific findings of the first appellate authority, we find that the Grounds of Appeal does not provide any evidence controverting such a certificate. We also find that the Grounds of Appeal is not contesting the genuinity of such certificate produced by the appellant. - No merit in appeal - Decided against Revenue.
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