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TMI Blog2017 (7) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with the condition of the Notification - Held that: - the understanding of the notification by the Revenue is mis-placed - the General Manager Distt. Industries Centre has issued certificate certifying that the labour has been increased more than 25% from the base labour employed, therefore, the Ld. Commissioner (A) has rightly allowed the benefit of exemption N/N. 56/2002-CE dated 14.11.2002 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oying more than 25% of their labour w.e.f. 01.04.2006 and also installed capital goods by increasing their production capacity more than 25%. The case of the Revenue is that as the respondent has invested the capital w.e.f. 03.04.2006, whereas on the said day, the labour employment was the same, as prior to 03.04.2006 and after 03.04.2006, therefore, they have not complied with the condition of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been increased and capital has been invested on 03.04.2006. Therefore, prior to 03.04.2006 and after 03.04.2006 the labour is same, i.e. the number of employees of the respondent are same. We find that the understanding of the notification by the Revenue is mis-placed. In fact, as per the Notification, the General Manager, Distt. Industries Centre has to verify the fact that from last five years w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Notification No. 56/2002-CE dated 14.11.2002. 6. Therefore, the said ground is merely a frivolous ground taken by the Revenue to file this appeal on assumption and presumption, the same is not sustainable. 7. With these observations, we do not find any infirmity in the impugned order and the same is upheld. The appeal filed by the Revenue is dismissed. (Dictated and pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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