2017 (7) TMI 390

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.... The Revenue is in appeal against the impugned order wherein the ld. Commissioner (A) has given the benefit of 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 by employing more than 25% of their labour w.e.f. 01.04.2006 and also installed capital goods by i....

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....ive years, there were five regular employees and three contractual employees up to March' 2006 and in the month of April' 2006, the strength of the workers was increased from 5 and 7 respectively, the issuance of the certificate has not been disputed. The only ground taken by the Revenue is that from 01.04.2006, the labour has been increased and capital has been invested on 03.04.2006. Therefore, ....

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....ds provident fund has been decreased, therefore, they are not complied with the condition of Notification. We have gone through the whole of the Notification, nowhere in the Notification, there is a condition that the salary bill/provident fund are required to be increased failing which, the assessee is not entitled for benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. 6. ....