TMI Blog2005 (12) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 - [Order] - This is an appeal filed by the Revenue against the Order-in-Appeal No. 286/2003-C.E., dated 3-9-2003 passed by the Commissioner of Customs Central Excise (Appeals), Cochin. 2. The issue in dispute is whether the Respondents are entitled for the benefit of SSI exemption on the ground that the goods are manufactured in Rural Area. Both the lower authorities have held that Peringo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00; (ii) at least 75% of the male working population engaged in non-agricultural pursuits; and (iii) density of population of at least 400 per sq km (1000 per sq. mile) Peringolam in Peruvayal Pan satisfies all the above conditions to be an urban area. 12. Shri K.S. Bhat, learned SDR appeared for the Revenue and Mrs. Radha Chandrasekhar, learned Advocate appeared for the Respondents. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents are entitled for the SSI exemption. 5. We have gone through the records of the case carefully. A document of the Govt. of Kerala clearly recommends in 2001 that only five Panchayaths out of eleven for inclusion in the Calicut Urban Area. The Notification dated 5-5-1980 has been issued by the Govt. of Kerala in the interest of Planning Development to constitute "the Calicut Deve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly recommended only five Panchayaths for inclusion in the Calicut Urban Area. In other words, these documents makes it clear that Peruvayal Panchayath is not recommended for inclusion in the Calicut Urban Area. In these circumstances, the orders of the lower authorities are legal and proper. Revenue has come in appeal without examining the issue in entirety. Hence the Revenue's appeal is dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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