Exemption under Notification No. 56/2002-CE upheld where expansion and notified-area location were properly certified.

Eligibility for exemption under Notification No. 56/2002-CE turned on proof of expansion and the unit's location within the notified area. The certificate issued by the District Industries Centre recorded the expansion date as 15.05.2007, which rebutted the Revenue's objection that no expansion had occurred. On location, clarification from the State Revenue authorities confirmed that the unit fell in Khasra No. 48min of village Trehara, Tehsil Kathua, supporting eligibility under the notification. The certification also supported satisfaction of the notification conditions relating to substantial expansion and employment generation, so the exemption was upheld.

---

---

Issues: Whether the respondent was entitled to exemption under Notification No. 56/2002-CE dated 14.11.2002 despite the Revenue's objections regarding the date of expansion and the location of the unit.

Analysis: The certificate issued by the General Manager, District Industries Centre showed the date of expansion as 15.05.2007, which negated the Revenue's contention that there was no expansion. On the location issue, the jurisdictional authorities had obtained clarification from the State Revenue authorities, which confirmed that the unit was situated in Khasra No. 48min of village Trehara, Tehsil Kathua, and that the location was eligible for the benefit of the notification. The certification by the competent State Revenue authority supported the finding that the unit satisfied the notification conditions, including substantial expansion and the requisite employment generation.

Conclusion: The respondent was entitled to exemption under Notification No. 56/2002-CE dated 14.11.2002, and the Revenue's appeal was not sustainable.

---