2015 (1) TMI 1085

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....mers chargeable to Central Excise duty under Tariff Heading No. 8504 of the Central Excise Tariff. The respondents during the period of dispute were availing exemption under Notification No. 56/2002-C.E., as according to them their units are located in the Industrial area notified in the Table annexed to this notification and the goods manufactured by them are covered by this exemption notification. The exemption had been claimed by the respondent on the basis that they have undertaken substantial expansion programme by additional investment in plant and machinery resulting in more than 25% increase in regular employment and in this regard, they submitted certificate of GM, District Industries Centre, Jammu certifying 25% increase in regula....

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.... He also mentioned that the certificates issued by the General Manager, DIC are vague, as the same do not mention the base employment figure. He accordingly pleaded that the impugned orders are not correct. 4. Shri A.S. Gill, Advocate, ld. Counsel for the respondent defending the impugned orders pleaded that the certificates issued by the Labour Officer, Jammu, clearly state that during March, 2002 to March, 2005 period, the regular employees of the respondents, units were 9 and 17 while during April, 2005, the regular employment of the aforesaid units has gone up to 12 and 22 respectively by generation of additional regular employment by investment in plant and machinery, which is more than 25% increase over and above the base employ....