TMI Blog2017 (6) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... observation of the revenue is held as not sustainable. Regarding the location, it is found that there is no village in the name of Trehara and it is Tarore and if falls in Khasra No. 48min, Tehsil and District Kathua, which is entitled to the benefit of notification. The respondent is entitled for exemption - appeal dismissed - decided against Revenue. - E/340/2009-DB - A/61096/2017-EX[DB] - Dated:- 1-6-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Harvinder Singh, A.R. for the Appellant/ Revenue Shri A.S. Gill, Advocate for the Respondent-assessee ORDER Per: Ashok Jindal The Revenue is in appeal against the impugned order wherein the ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of expansion is mentioned in the said certificate has been taken as certificate of expansion of labour. He further submits that during the impugned period there was confusion with regard to the name of the village and to that effect TRU vide letter F.No.354/62/2008-TRU dated 25.04.2008 had issued the instructions to jurisdictional authorities to seek clarification from the State Revenue authorities to the effect whether the said village in which the unit is located is eligible for the benefit of notification or not. Consequent to this TRU letter, the jurisdictional authorities sought clarification vide letter dated 02.07.2008, from the State Revenue authorities and the same has been clarified by the Dy. Commissioner, Kathua vide let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order, as under:- Keeping in view the above discussion, I find that the appellant's unit falls under the Khasra No.48min of village Trehara, Tehsil Kathua, J K which has been certified by the State Revenue authority, the authority to certify the fact of Khasra numbers falling under his jurisdiction. Further, I find that the appellants have undertaken substantial expansion in plant and machinery and the investment made by the appellants is directly attributable to the generation of additional regular employment of not less than 25% over and above of the base employment limit. As such, the benefit of Notification No. 56/202-CE dated 14.11.2002, cannot be denied to the appellants merely on the ground that the appellants Khasra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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