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2017 (7) TMI 757 - AT - Central ExciseStatus of the appellant as a registered co-operative society - Benefit of N/N. 88/1988-CE dated 01.03.1988 - Revenue entertained a view that the appellant is a registered co-operative society with the restricted validity of Patna Corporation area. As such they have no recognition as co-operative society in Sabajpura village where the excise unit is located, so exemption denied - Held that: - The jurisdictional Central Excise officer has taken up this issue specifically with the Registrar of Co-operative Societies, Patna. In response the Assistant Registrar vide his letter dated 16.05.2006 clarified that the registration is given as co-operative society when the members of such society reside within the jurisdiction of Patna Municipal Corporation. As such we note that the registering authority justified the registration and also noted the starting of manufacturing facility in the village after due permission from the B.D.O. of Danapur. It is clear that the appellants continue to be a co-operative society duly registered by the competent authority. They will be co-operative society for the purpose of the present Notification as the said Notification did not prescribe that registration of the society also should be in the area where the unit is located - In the present case a registered co-operative society is having the unit in rural area and manufacturing specified goods in terms of the said Notification. The facts and circumstances of the case regarding claim of exemption Notification, was brought to the notice of the Assistant Registrar, Patna Circle by the jurisdictional Superintendent of Central Excise vide his letter dated 31.03.2006. In fact the Superintendent specifically alleged that the society clearly violates the area of operation mentioned in the registration and as such requested for action taken for de-registration of the said society. Appeal allowed - decided in favor of appellant.
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