TMI Blog2018 (5) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... tries Centre, Jammu, it is clearly mentioned that the respondent has increased more than 25% of regular employment which qualifies the condition of the Notification for availing exemption - appeal dismissed - decided against Revenue. - Appeal No. E/438/2008 - A/62215/2018-EX[DB] - Dated:- 21-3-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Jammu, accepted the case of the appellant and allowed the benefit of Notification as stated hereinabove. The said order was challenged before the Ld. Commissioner (A) who also affirmed the order of adjudicating authority allowing the benefit of Notification. Against the said order, the Revenue is before us on the ground that the respondent has already shown the employment and as per the employme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall not be recoverable from such industrial unit. (2) the manufacturer shall produce a certificate, from General Manager of the concerned, District Industries Centre to the Jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, to the effect that the unit has created such additional regular employment. 6. We find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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