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Commissioner of Central Excise, Customs and Service Tax Belgaum Versus BTM Beverages Pvt. Ltd.

2016 (6) TMI 670 - CESTAT BANGLORE

Applicability of small scale exemption Notification No. 8/2003-CE dated 01.03.2003 - appellants were using the brand name of another person and the lower authorities sought to deny the benefit of the notification in question - Held that:- Admittedly the village in question has not been notified as an urban area either by the Central Government or a State Government. The Revenue is relying on only upon an amalgamation scheme of local planning area for the city of Hubli and Dharwad where the villa .....

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above referred explanation, the area comprised in a village and as defined in the land revenue records is the rural area. Land revenue records are maintained by the Tahsildar, who is the proper authority to give the certificate. We cannot step into shoes of the local Tahsildar to find out as to whether the certificate given by him is correct or not. Otherwise also the Revenue is not assailing the said certificate as incorrect, we cannot ignore the certificate in question. In our view the same s .....

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n the present appeal relates to applicability of small scale exemption Notification No. 8/2003-CE dated 01.03.2003. The appellants were using the brand name of another person and the lower authorities sought to deny the benefit of the notification in question. However during adjudication appellant took a stand that they are not hit by the bar of the notification inasmuch as their unit is located in rural area in the village of Anchatgeri. 3. However the original adjudicating authority confirmed .....

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nefit of limitation, he confirmed the demand along with interest and imposition of penalty. On appeal Commissioner (Appeals) observed as under: "I find that the Karnataka Government Notification relied on by the original authority does not specifically change the category of Anchatgeri village from a rural to an urban area. This village has merely been included in the amalgamate local planning area for city of Hubli and Dharwad. I therefore find that the relied on Notification does not chan .....

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gional Co-operative Milk Products Union Limited as reported in 2006 (201) ELT 21 (Tri.-Bang.) for coming to this conclusion. The appellants have produced Tahasildar's certificate dated 15.04.2005 in support of their claim. Tahasildar is a custodian of land revenue record, and there being no express and clear change of status of Anchatgeri from rural to urban in the above referred Notification, a certificate certifying the rural status of the village should be accepted." 4. The Revenue i .....

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