2017 (7) TMI 389

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER The Revenue is in appeal against the impugned order wherein the Ld. Commissioner (A) has allowed the benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. 2.   The facts of the case are that the respondent applied for benefit of exemption Notification No. 56/2002-CE dated 14.11.2002 (as amended) on 7.11.2006 as per paragraph 3(b)(ii) of the said Notification wherein th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as observed that the initially certificate dated 21.11.2006 has been issued by the General Manager, Distt. Industries Centre, Kathua which is not clarifying whether the regular employees have been increased by more than 25% of the base employment or not? The query has been raised by the Asstt. Commissioner, Central Excise. Later on, 08.03.2007, as the said query has not been answered by General Ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....partment which has been clarified on the basis of the records available of the Labour Department by the Asst. Labour Commissioner that the base employment of the last 5 years was 10 which has been increased 13. The Revenue has understood this clarification is a certificate which has been issued by the Asstt. Commissioner which is not the fact of the case. In fact, the certificate has been issued b....