TMI Blog2015 (1) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of this, the condition of additional investment resulting in more than 25% increase in regular employment stands satisfied. - The exemption is applicable to the goods, other than those mentioned in Annexure-I to the notification 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 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 regular employment. The Asstt. Commissioner vide orders-in-original dated 29-9-2005 rejected their claims for exemption under Notification No. 56/2002-C.E. on the ground that the certificates produced by the respondents do not mention the base employment figure and the Khasra Number on which the unit, are located are not mentioned in the notification. On appeals being filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate 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 employment figure and that both the units are located in the industrial area notified under exemption notification. 5. We have considered the submissions from both the sides. In our view the certificate issued by the Labour Officer, Jammu read with the certificates issued by the General Manager, DIC leave no doubt that the additional investment made by the respondent units has res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Area falls within the jurisdiction of Police Station Gangyal. In view of this, denial of the benefit of exemption under Notification No. 56/2002-C.E. to the respondent units on the ground that the khasra numbers of their plots of land are not mentioned in the Annexure-II to the notification is incorrect. 7. In view of the above discussion, we do not find any infirmity in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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