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2018 (1) TMI 1569 - CESTAT MUMBAISSI Exemption - benefit denied on the ground that the goods were not manufactured in “rural area” - HELD THAT:- The respondent has produced the certificate issued by the local land revenue officer i.e., Tehsildar on the basis of land revenue records. The appropriate authority in the land revenue matters is Tehsildar who is gazetted rank officer of the State Government and is competent to certify the status of the area. In terms of notification the certificate must be issued by the authority of the State Government. The revenue has not brought any evidence that the Notified Area Committee is controlling the area in question and that the Tehsildar is not competent to issue such certificate. There are no infirmity in the order passed by the Commissioner (Appeals) - the respondent is eligible for the benefit of exemption notification in question. Hence the appeal filed by the revenue does not survive on merits - appeal dismissed - decided against Revenue.
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