TMI Blog2017 (7) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was required to produce certificate from the General Manager, Distt. Industries Centre, Kathua, to the effect that the certificate additional regular employment is enhanced more than 25% labour. The 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 Notification No. 56/2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries Centre, therefore, they are not entitled to benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. 4. Heard the ld. AR and Perused the records. 5. On perusal of the records, we find that as per the condition of the exemption Notification, a certificate is required to be issued by the General Manager, Distt. Industries Centre to the effect that, the regular employees have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries Centre in terms of para 3(b) (ii) of the Notification No. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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