https://www.taxtmi.com/caselaws?id=345277 Under Notification No. 56/2002-CE, exemption depended on a certificate from the General Manager, District Industries Centre confirming an increase in regular employment by more than 25%. The record showed that the certificate had been issued and reflected an increase from 10 to 13 employees; a later Labour Department clarification only explained the employment position from available records and did not displace the certificate. On that basis, the notification condition was treated as satisfied and the exemption benefit was held to be correctly allowed, with the Revenue's objection on non-production of the proper certificate rejected. en-us Mon, 29 May 2017 00:00:00 +0530 Thu, 13 Jul 2017 07:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345277 Under Notification No. 56/2002-CE, exemption depended on a certificate from the General Manager, District Industries Centre confirming an increase in regular employment by more than 25%. The record showed that the certificate had been issued and reflected an increase from 10 to 13 employees; a later Labour Department clarification only explained the employment position from available records and did not displace the certificate. On that basis, the notification condition was treated as satisfied and the exemption benefit was held to be correctly allowed, with the Revenue's objection on non-production of the proper certificate rejected. Case-Laws Central Excise Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345277