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2017 (10) TMI 189

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....ng order on 10.09.2007:- "8.1 Having regard to above discussion and findings, I accept the expansion claim dt. 20.03.2007 filed by M/s Jai Industries, Near Adda Sarore, Bari Brahmana, Jammu under para 3(b)(ii) of Notification No.56/02 dt. 14.11.2002, (as amended), subject to the condition that party shall not reduce regular employment after claiming exemption and once such employment is reduced below one hundred and twenty five percent of the base employment limit, the party shall be debarred from claiming the exemption contained in this notification in future. However, the exemption availed by the party, prior to such reduction shall not be recoverable from them." On 11.12.2007, the adjudicating authority issued a corrigendum to the orde....

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....hich they had informed the Department that they had engaged additional work force w.e.f. 01.09.2006 and were eligible for the benefit of notification from that date. As a result, the impugned corrigendum had altered their eligibility to 20.03.2007. 5. Heard the parties and perused the record. 6. We find that the impugned corrigendum has been issued after a period of 3 months. Admittedly, the corrigendum adversely affects the claim of the respondents and their date of eligibility to the notification undergoes change. In this background, the corrigendum cannot be said to be simply clarificatory. Besides, there is application of mind on the part of the adjudicating authority as to the date the benefit should be given. Without doubt it brings....