Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 874 - AT - Central ExciseSSI Exemption - Scope of Rural Area - existence of unit in rural area - N/N. 8/2003-CE dated 1.3.2003 - It is submitted by the respondent manufacturer that admittedly the unit of the respondent falls outside the peripheral limit of cantonment area as such village Derathu falls under definition of rural area - whether the location of the factory of the manufacturer i.e. the Derathu village falls within the municipal limit of Nasirabad cantonment? Held that:- In a plethora of cases, it has been stated by various judicial pronouncements that where, the language is clear, the intention of the legislature is to be gathered from the language used. It is not the duty of the court either to enlarge the scope of legislation or the intention of the legislature, when the language of the provision is plain - The Commissioner (Appeals) has rightly adjudicated upon the controversy holding that village Derathu does not fall within the cantonment area in as such is well covered under the definition of rural area for which the notification is very much applicable - appeal dismissed - decided against Revenue.
|