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Commissioner of Central Excise, Jaipur-II Versus Devi Lal Kutir Shop

2016 (3) TMI 94 - CESTAT NEW DELHI

Admissibility of concessional rate of duty under Notification No. 9/2001- C.E., dated 1-3-2001 and Notification No. 9/2003 C.E., dated 1-3-2003 - whether village Atun in which the factory premises of appellants is situated falls in rural area or urban area for admissibility of concessional rate of duty? - Held that:- There is nothing in the order which states that village Atun is notified as an urban area. The order only gives a direction to the authority to conduct a civic survey for preparatio .....

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the above, we hold that respondents are entitled to the benefit of the Notification No. 9/2001-C.E., dated 1-3-2001 and Notification No. 9/2003-C.E., dated 1-3-2003. - Decided in favour of assessee - E/1499-1500/2006-EX(DB) - Final Order Nos. A/51867-51868/2015-EX(DB) - Dated:- 11-6-2015 - Shri Rakesh Kumar, Member (T) and Ms. Sulekha Beevi C.S., Member (J) Shri Pramod Kumar, AR, for the Appellant. Shri Surbhi Sinha, Advocate, for the Respondent. ORDER [Order per : Sulekha Beevi C.S., Member (J) .....

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other person namely M/s. Siel Foods & Fertilizers Industries, Delhi claiming concessional rate of duty under exemption Notification No. 9/2001-C.E., dated 1-3-2001 as amended. Again, during the period 1-4-2003 to 6-8-2003, the appellants had manufactured and cleared 1,05,000 kg. of laundry soap bearing brand name DCM No.1 of another person namely M/s. Siel Foods & Fertilizers Industries, Delhi and also 1,26,500 nos. (100 gms each) of Toilet soap bearing brand name RCM of M/s. Fashion Sui .....

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Industries Commission or (ii) A State Khadi & Village Industries Board or (iii) The National Small Industries Corporation or (iv) A State Small Industries Development Corporation or (v) A State Small Industry Corporation Where the specified goods are manufactured in a factory located in rural area. As per explanation (H) to the said Notifications , rural area means the area comprised in a village as defined in the land revenue records excluding - (i) The area under any municipal committee, .....

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Rajasthan Act 35 of 1959) vide order No. F-10 (96) UDH/81 dated 3-7-1981. Basing upon this order dated 3-7-1981 the appellants were issued separate show cause notices for the respective periods calling upon them to pay central excise duty, penalty and interest thereof. After adjudication, the demands for both periods were confirmed vide separate orders in original No. 378/04-05 and 379/04-05 both dated 9-11-2004. Aggrieved, the assessee filed appeal and the Commissioner (Appeals) allowed the app .....

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Similarly that Secretary of the Urban improvement Trust, Bhilwara by his noting dated 14-2-2003 had endorsed clarifying that the village Atun falls under the urban area of Bhilwara. That therefore the respondents are not entitled to the benefit of concessional duty granted by the notification. 5. Per contra, the ld. Counsel, MS Suarbhi Sinha appearing on behalf of respondents strenuously argued that it is highly incorrect to arrive at a decision whether village Atun is a rural area or urba .....

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n the limits of Nagar Parishad since 9-1-1970. It is also her case that in the letter dated 29-1-2003 given by municipal counsel and relied by the appellants, it is nowhere stated that village Atun is in municipal limit. She drew our attention to clause (v) of Section 2 of the Rajasthan Land Revenue (Amendment) Act, 2002 which explains the meaning of urbanizable limits . She placed reliance on the judgments reported in CCE, Chennai - II v. BN Agro Foods and Co. - 2012 (285) E.L.T. 300, Akash Hou .....

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. The appellants contend that village Atun has been notified as urban area vide order dated 3-7-1981. The said order is reproduced as below :- In exercise of the powers conferred by sub-section (1) of Section 3 of the Rajasthan Urban Improvement Act, 1959 (Rajasthan Act 35 of 1959) the State Government hereby direct that a civic survey shall be carried out and a master plan shall be prepared by the Chief town planner and architectural adviser, Rajasthan, Jaipur for the Urban Area of Bhilwara whi .....

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