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2017 (7) TMI 389 - CESTAT CHANDIGARHSubstantial increase in installed capacity - N/N. 56/2002-CE dated 14.11.2002 - Revenue is of the view that a certificate has not been issued by the General Manager, Distt. Industries Centre, therefore, they are not entitled to avail benefit of exemption N/N. 56/2002 ibid - Held that: - the certificate has been issued by the General Manager, Distt. Industries Centre in terms of para 3(b) (ii) of the N/N. 56/2002 ibid and only clarification to that certificate has been clarified by the Assistant Labour Commissioner. In that circumstance, it cannot be said that the respondent has not produced necessary certificate issued by the General Manager, Distt. Industries Centre, therefore, the Ld. Commissioner (A) has rightly allowed the benefit of exemption N/N. 56/2002 ibid to the respondent - appeal dismissed - decided against Revenue.
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