TMI Blog2016 (3) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... Atun in urban area. It is crystal clear that the original authority had wrongly interpreted the order dated 3-7-1981 as an order notifying village Atun being included in urban area. The view taken by the Commissioner (Appeals) is correct and we do not find any ground for interference. Further the decisions cited by the respondents also apply to the issue under consideration. In view of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not of another person except in the following cases, namely; (a) (b) where the goods bear a brand name or trade name of (i) The Khadi Village 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, municipal corporation, town area committee, canton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vement 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 urban area by basing upon the order dated 3-7-1981. According to her, this order does not notify village Atun to be included in urban area. The order is nothing but an order directing the authorities to conduct civic survey. The adjudicating authority has wrongly interpreted this order as an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 which shall include the following revenue villages Village Atun has been mentioned at serial No. 14. 8. On examining the above order 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 preparation of a master plan. It is submitted by the counsel for the respondent that the Government of Rajasthan vide Rajasthan Land Revenue (Amendment) Act, 2002 has clarified the position. Clause V of section 2 reads as under :- ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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