2018 (5) TMI 1350

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....h, AR- for the appellant Shri. B.L. Narasimhan, Advocate- for the respondent Per Ashok Jindal: The Revenue is in appeal against the impugned order wherein the Ld. Commissioner (A) has allowed the benefit of Notification No. 56/2002- CE dated 14.11.2002 as amended by Notification no. 11/2004-CE dated 29.01.2004. 2. The facts of the case are that the respondent is engaged in the manufact....

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.... not increased more than 25% employment in their factory, therefore, they are not entitled for benefit of exemption Notification. In these grounds, the appeal has been filed. 4. Heard the parties and examined the records. 5. For better appreciation, the provisions of Notification 56/2002-CE dated 14.11.2002 are extracted here below. Clause 2(b)(2) is relevant which is extracted herein below:....

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....of more than 25% of regular employment, in that circumstances, the assessee is entitled for the benefit of Notification cited hereinabove. 7. We have gone through the certificate issued by General Manager of the concerned District Industries Centre, Jammu which are extracted herein below: 8. On goring through the said certificate issued by General Manager, District Industries Centre, Jammu, ....