2018 (4) TMI 1092

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....mber (Technical) Shri Tarun Kumar, A.R. for the Appellant-Revenue(s) Shri Surjit Bhadu, Shri Veer Singh, Advocates for the Respondent(s) Per : Ashok Jindal Revenue is in appeal against the impugned order wherein both the lower authorities have granted benefit of exemption of Notification No. 1/10 CE dated 06.02.2010 for substantial expansion done by the respondent. 2. The facts of t....

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....see, in terms of the said notification by employment of more than 25% of employees. We have gone through the notification. For better appreciation, clause 8 of the said notification is reproduced hereunder:- "8 The exemption contained in this notification shall apply only to the following kind of units, namely:- (a) New Industrial units which commence commercial production on ....

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....reduce regular employment after claiming exemption, and once such employment is reduced below one hundred and twenty-five per cent. of the base employment limit, such industrial unit shall be debarred from claiming the exemption contained in this notification in future: Provided that, the exemption availed by such industrial unit, prior to such reduction, shall not be recoverable from suc....