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 726 - AT - Central ExciseSSI Exemption - scope of rural area - Revenue has pleaded that as the assessee was situated in Bhugaon Village, which is notified under Urban Land Ceiling Act, the said area cannot be considered to be rural area and as such benefit of exemption notification has been wrongly extended - Held that:- The Commissioner has given a detailed findings by referring to the definition of rural area and has observed that the assessee was paying property tax to the local Gram Panchayat under Section 129 (1) of the Bombay Village Panchayat Act and as such has to be considered as a unit located in rural area - Revenue has not advanced any evidence so as to establish that the said village did not fall under the rural area so as to rebut the findings of Commissioner - appeal dismissed - decided against Revenue.
|