https://www.taxtmi.com/caselaws?id=255886 Exemption under Notification No. 56/2002-C.E. remained available where certificates from the Labour Officer and District Industries Centre established that additional investment in plant and machinery increased regular employment by more than 25%; omission of the base employment figure did not defeat the claim. Units located in Gangyal Private Land Industrial Area also fell within the notified area because their khasra numbers were within the notification's specified range, notwithstanding that those exact numbers were not separately named. The exemption could not be denied on a hyper-technical objection to khasra-number descriptions. en-us Wed, 23 Apr 2014 00:00:00 +0530 Thu, 29 Jan 2015 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255886 Exemption under Notification No. 56/2002-C.E. remained available where certificates from the Labour Officer and District Industries Centre established that additional investment in plant and machinery increased regular employment by more than 25%; omission of the base employment figure did not defeat the claim. Units located in Gangyal Private Land Industrial Area also fell within the notified area because their khasra numbers were within the notification's specified range, notwithstanding that those exact numbers were not separately named. The exemption could not be denied on a hyper-technical objection to khasra-number descriptions. Case-Laws Central Excise Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255886