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2017 (5) TMI 596 - AT - Central ExciseRectification of Mistake - SSI benefit under N/N. 08/2003 dated 01.03.2003 - scope of Rural area - Held that: - The SCN was issued by the Department stating that the villages Thummaluru (Appeal No.E/2609/2010) and Maheswaram (Appeal No.E/2614/2010) are included in the GO No.274 dated 20.04.2007 where by these villages are added to the jurisdiction of HUDA. That therefore, these villages ceased to be rural area and that therefore appellants cannot claim the benefit of N/N. 8/2003. The Schedule produced by the appellant/assessee has serial Nos. 1 to 184 and therefore serial No. 561 to 600. The pages in between has conveniently not been produced by the appellant/assessee. The Tribunal relied upon incomplete documents. The missing pages are now brought to the notice of the Tribunal. Therefore, there is an error apparent on the face of record which need rectification - after notification by HUDA the appellant has not produce any revenue records/documents to establish that these villages are still in rural area. Further without producing the relevant pages the appellant ought not to have put forward the argument that they are not included in the Schedule to HUDA. There is an error in the impugned Final Order in both the appeals - ROM allowed.
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