1998 (9) TMI 193 - AT - Central Excise

Summary

The appellants claimed exemption under Notification No. 54/75-C.E. for employing workers. The Collector found they exceeded the limit, including watchmen. The Tribunal ruled watchmen are not considered workmen for this purpose and directed their exclusion from the count of workers. The Commissioner was instructed to reevaluate the eligibility for the exemption based on the revised count of workers. The appeal was disposed of accordingly.