Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1750 - AT - Central ExciseSSI Based exemption - exemption to branded goods - factory situated in Rural area - demand alongwith interest and penalty - extended period of limitation - HELD THAT:- The learned adjudicating authority has not accepted the certificate issued from the Tahsildar regarding the appellant’s factory being situated in rural area considered the other evidences - the learned adjudicating authority has not followed the decisions of this Tribunal cited. The issue regarding benefit of Notification No. 8/2003 for the unit being located in rural area is to be granted at the strength of certificate issued by the Tahsildar, who is the competent person to certify the same. This Tribunal has occasion to examine this issue vide the various decisions referred - in this case the certificate has been issued by the Sarpanch and Tahsildar regarding the factory being located in the rural area the same cannot be ignored while deciding the eligibility for the benefit of N/N. 8/2003-CE. Appeal allowed - decided in favor of appellant.
|