TMI Blog2018 (1) TMI 1569X X X X Extracts X X X X X X X X Extracts X X X X ..... e appropriate authority in the land revenue matters is Tehsildar who is gazetted rank officer of the State Government and is competent to certify the status of the area. In terms of notification the certificate must be issued by the authority of the State Government. The revenue has not brought any evidence that the Notified Area Committee is controlling the area in question and that the Tehsildar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Pharma Pvt. Ltd are engaged in manufacture of P.P. Medicaments falling under Chapter 30 of the Central Excise Tariff for M/s. Wockhardt Ltd. under their brand name and were availing benefit of exemption notification No. 9/2001-C.E., dated 1-3-2001 and subsequent analogues notification on the ground that the unit is situated in rural area and hence eligible for SSI exemption. 3. They were iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Maharashtra Industrial Development Corporation, Aurangabad has acquired the said area. That since the certificate has not been issued by the Notified Area Committee but by the Tehsildar hence the same is not proper certificate. The adjudication order was set aside by the Commissioner (Appeals), hence the revenue is now in appeal before us. 4. Shri N.N. Prabhudesai, Ld. Superintendent, AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rea Committee is controlling the area in question and that the Tehsildar is not competent to issue such certificate. In such case we do not find any infirmity in the order passed by the Commissioner (Appeals) and are of the view that the respondent is eligible for the benefit of exemption notification in question. Hence the appeal filed by the revenue does not survive on merits. We further find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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