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2016 (3) TMI 94 - AT - Central ExciseAdmissibility of concessional rate of duty under Notification No. 9/2001- C.E., dated 1-3-2001 and Notification No. 9/2003 C.E., dated 1-3-2003 - whether village Atun in which the factory premises of appellants is situated falls in rural area or urban area for admissibility of concessional rate of duty? - Held that:- There is nothing in the order which states that village Atun is notified as an urban area. The order only gives a direction to the authority to conduct a civic survey for preparation of a master plan. The appellants do not have a case that master plan has been prepared including Atun in urban area. It is crystal clear that the original authority had wrongly interpreted the order dated 3-7-1981 as an order notifying village Atun being included in urban area. The view taken by the Commissioner (Appeals) is correct and we do not find any ground for interference. Further the decisions cited by the respondents also apply to the issue under consideration. In view of the above, we hold that respondents are entitled to the benefit of the Notification No. 9/2001-C.E., dated 1-3-2001 and Notification No. 9/2003-C.E., dated 1-3-2003. - Decided in favour of assessee
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