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2004 (4) TMI 151 - AT - Central ExciseExtract: .......certificate issued by the Sub-Divisional Magistrate, Rishikesh, who has certified that the appellants factory is situated within Village Panchayat, Raiwala, which is a rural area. In view of this, we hold that the benefit of Notification No. 9/2001-CE is available to the appellants. Accordingly, we set aside the impugned order and allow the appeal.
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