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2018 (6) TMI 579 - CESTAT MUMBAIScope of remand order - it was the contention of the appellant that the remand order required the original authority to restrict itself to ascertainment of the genuineness of the certificate and not the veracity of the contents therein which was beyond the competence - Clandestine manufacture and removal - unit located in rural area - Held that:- The terms of the remand order are very clear. Eligibility to manufacture branded goods under the exemption notification was available to such small scale units as are situated in a rural area. The definition of 'rural area' does not envisage an interpretation on the part of the adjudicating authority or the appellate authority, the State Government alone is empowered to classify and segregate its territorial jurisdiction into urban and rural area for various purposes of administration The scope and work of the competent authority of the State Government cannot detract from the content of the certificate which, in this case, is categorical - the lower authority was misguided in denying the benefit of notification on the ground that the said area was urban and hence liable to duty - appeal allowed - decided in favor of appellant.
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