https://www.taxtmi.com/caselaws?id=89222 Exemption eligibility under Notification No. 88/77-C.E. depended on whether the footwear section of the factory had worker strength below the prescribed limit, and the authority accepted section-wise attendance registers and seizure records as reliable proof. The finding that the footwear section employed fewer workers than the threshold was supported by documentary material, not conjecture, and was therefore treated as a proper factual determination. On that basis, the exemption was sustained, the proceedings were dropped, and the Revenue's challenge failed. en-us Mon, 11 Aug 1997 00:00:00 +0530 Sat, 24 Sep 2011 11:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89222 Exemption eligibility under Notification No. 88/77-C.E. depended on whether the footwear section of the factory had worker strength below the prescribed limit, and the authority accepted section-wise attendance registers and seizure records as reliable proof. The finding that the footwear section employed fewer workers than the threshold was supported by documentary material, not conjecture, and was therefore treated as a proper factual determination. On that basis, the exemption was sustained, the proceedings were dropped, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89222