2018 (6) TMI 874 – CESTAT NEW DELHI – TMI – SSI Exemption – Scope of Rural Area – existence of unit in rural area – N/N. 8/2003-CE dated 1.3.2003 – It is submitted by the respondent manufacturer that admittedly the unit of the respondent falls outside the peripheral limit of cantonment area as such village Derathu falls under definition of rural area – whether the location of the factory of the manufacturer i.e. the Derathu village falls within the municipal limit of Nasirabad cantonment?
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Held that:- In a plethora of cases, it has been stated by various judicial pronouncements that where, the language is clear, the intention of the legislature is to be gathered from the language used. It is not the duty of the court either to enlarge the scope of legislation or the intention of the legislature, when the language of the provision is plain – The Commissioner (Appeals) has rightly adjudicated upon the controversy holding that village Derathu does not fall within the cantonment area
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eam, Central Excise Division, Ajmer that they were found to have been availing the exemption of Notification No. 8/2003-CE dated 1.3.2003 incorrectly. Resultantly, four show cause notices dated 30th October, 2015, 30th November 2015, 30th November 2015 and 1st August, 2016 for the period with effect from 3rd September to December 2013, Jan. 2014 to September, 2014, October, 2014 to March 2015 and April, 2015 to September 2015 respectively were issued. While adjudicating the same the original adjudicating authority vide its order dated 18th November 2015 has not only confirmed the demand, but in addition, has imposed the penalty. 3. Being aggrieved, an appeal was filed and the Commissioner (Appeals) who vide its impugned order has dropped both the levy upon M/s CP Udyog. The department is here before us being the aggrieved parties. 4. Arguments of both the parties heard where the appellant department has impressed upon that for availing the benefits of exemption as per Notification No.
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t manufacturer that admittedly the unit of the respondent falls outside the peripheral limit of cantonment area as such village Derathu falls under definition of rural area. The information sought under RTI also corroborates the same. Order under challenge therefore has no infirmity. Appeal is prayed to be rejected. 6. We have heard both the parties and our considered observations and findings are as follows: The issue to be decided in the present case is whether the location of the factory of the manufacturer i.e. the Derathu village falls within the municipal limit of Nasirabad cantonment or was not without going into the details of the definition of rural area as impressed upon by both the parties, the apparent admission is that village Derathu is outside the periphery of the cantonment area i.e. beyond 2 Kms. Thereof. Now a glance at Rule 5H of the impugned notification shows that very specific mention for unit to avail the exemption under the said notification is to fall within ru
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