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TMI Blog2015 (1) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... rmers chargeable to Central Excise duty under Tariff Heading No. 8504 of the Central Excise Tariff. The respondents during the period of dispute were availing exemption under Notification No. 56/2002-C.E., as according to them their units are located in the Industrial area notified in the Table annexed to this notification and the goods manufactured by them are covered by this exemption notification. The exemption had been claimed by the respondent on the basis that they have undertaken substantial expansion programme by additional investment in plant and machinery resulting in more than 25% increase in regular employment and in this regard, they submitted certificate of GM, District Industries Centre, Jammu certifying 25% increase in regul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He also mentioned that the certificates issued by the General Manager, DIC are vague, as the same do not mention the base employment figure. He accordingly pleaded that the impugned orders are not correct. 4. Shri A.S. Gill, Advocate, ld. Counsel for the respondent defending the impugned orders pleaded that the certificates issued by the Labour Officer, Jammu, clearly state that during March, 2002 to March, 2005 period, the regular employees of the respondents, units were 9 and 17 while during April, 2005, the regular employment of the aforesaid units has gone up to 12 and 22 respectively by generation of additional regular employment by investment in plant and machinery, which is more than 25% increase over and above the base emplo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and which are mentioned in the units located in the industrial area, Growth Centre, etc., specified in Annexure-II. In the Annexure-II the location of the industrial area, growth centre, etc., notified is specified by ;(a) Tehsil and the Police Station/village in which it is located and (b) Khasra number of which the industrial area comprises. In this case both the respondent units are located in "Gangyal Private Local Industrial Area" falling under Gangyal Police Station of Tehsil Jammu. The Khasra number 740 to 778 are mentioned against this industrial area and thus the units whose khasra number are 770 and 770 Min are within this industrial area. The Assistant Commissioner has also got confirmed that Gangyal Private Land Industrial Are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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