9911796707
TMI Blog2003 (12) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Act, 1955. The appellant owns a SSI Unit engaged in manufacture/assembling of electronic voltage stabilizers, in Maradu Village, Kanayannur Taluk, Ernakulam District. The appellants' main object in commencing and operating SSI unit is to provide employment to hapless women and girls. 3. Similarly, the second appellant is also a Women's society registered under the Travancore Cochin Literary, Scientific and Charitable Registration Act, 1955. The second appellant also holds a SSI unit engaged in manufacture/assembly of UPS, Printed Circuit Boards, etc., in Maradu Village, Ernakulam District. 4. Both the appellants claimed exemption in terms of Notification No. 88/88-C.E., dated 1-3-88 as amended. The notification as it stood during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing the interim order that the appellants' contention that Maradu village is a rural area and no notification has been issued by the State Government or the Central Government notifying Maradu village as an urban area is a valid argument which requires examination. Nevertheless, while passing the Final order he has ignored this important aspect and arrived at the conclusion that units are situated in the urban area based upon the Government of Kerala, Gazette Notification No. 256/95/LAD, dated 14-11-1995 under which they have notified the Municipal and the Panchayat to be part of a metropolitan area. Secondly, he relied upon another notification issued by the Government of Kerala, GO. No. 19/76/LA & SWD, dated 23-1-76 in terms of which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. There was no justification in treating the place of unit as rural area and accordingly, Department was right in denying the benefit. 8. The Counsel appearing for the appellants also drew our attention to the letter of the village officer who has issued a Certificate dated 2-7-2003, which is as under : - "Certified that SANJO SOCIAL CENTRE, which is a unit of SSI, (Reg. No. E/2527/98) is situated in Maradu village of Kanayannoor Taluk, Ernakulam District and the area does not come under a municipality or corporation. It is only a panchayat area. This certificate is issued to produce before the Central Excise Department for ascertaining the area." 9. We have carefully considered the matter. On going through the submissions made by both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h place is a rural area or an urban area. Any number of certificates on either side in support of their respective claims holds no water unless notification has been issued either by the State Government or by the Central Government. In the absence of such notification issued by the appropriate Government, it is difficult for us to come to the conclusion that area can be considered as urban area. In view of this factual discrepancy, we are remanding the matter to the concerned adjudicating authority to find out, notification if any, has been issued by the proper Government and subject to that he may pass a suitable order on providing an opportunity to the assessee. Thus, these appeals are allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X
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