https://www.taxtmi.com/caselaws?id=345278 Notification No. 56/2002-CE was applied by comparing the certified base employment with the assessee's later workforce position, and the prescribed condition of increasing labour strength by more than 25% was found satisfied. The Revenue's attempt to require a date-wise comparison was rejected because the notification required only verification of the base employment and the extent of increase, not a stricter test. A reduction in salary bill or provident fund contribution also did not defeat the exemption, since the notification contained no such requirement. The exemption was therefore upheld and the denial of benefit was unsustainable. en-us Wed, 31 May 2017 00:00:00 +0530 Thu, 13 Jul 2017 07:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345278 Notification No. 56/2002-CE was applied by comparing the certified base employment with the assessee's later workforce position, and the prescribed condition of increasing labour strength by more than 25% was found satisfied. The Revenue's attempt to require a date-wise comparison was rejected because the notification required only verification of the base employment and the extent of increase, not a stricter test. A reduction in salary bill or provident fund contribution also did not defeat the exemption, since the notification contained no such requirement. The exemption was therefore upheld and the denial of benefit was unsustainable. Case-Laws Central Excise Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345278