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2017 (2) TMI 1450

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..... the goods, specifically exempts the branded goods and manufactured in the rural area. The documents produced by the ld. consultant for the proposition that the factory lies in a rural area, prima-facie, seems to indicate that the claim may be correct. Since these documents were not produced before the lower authority, the factual position needs to be appreciated by the adjudicating authority. In t .....

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..... at the demand of duty liability is confirmed against the main appellant and consequently, penalties have been imposed on the ground and finding that the appellant had manufactured Diesel Generator sets and claimed benefit of Notification No. 8/2003-CE which was not available to them as the said Diesel Generator sets were branded in the name of Mahindra Powerol which was not belonging to the appell .....

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..... 4. Ld. DR strongly opposes the prayer for remanding back the matter to adjudicating authority on the ground that it was duty of the appellant or his consultant to produce all the evidences which are in their support when the adjudicating authority granted them personal hearing. He also relied upon the decision of the Apex Court in the case of CC & CCE, Goa vs. Dempo Engineering Works Limited .....

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..... egards the objection raised by the ld. DR, we have to state that the benefit of notification 8/2003-CE specifically indicates the exemption is available to those units which are situated in rural area and if any evidence is produced that the unit is situated in rural area, the benefit which is eligible to the assessee should not be denied only on the ground that the said documents were not produce .....

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