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TMI Blog1984 (10) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. - The question for decision in this Revision Application to the Government of India now transferred to the Tribunal to be disposed of as an appeal presented before it, relates to the appellants claim for benefit under Exemption Notification No. 89/79, dated 1st March, 1979. 2. The Assistant Collector by his order dated 17-8-1978 rejected the appellants . claim holding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants have filed the present appeal before us. 3. We have heard Shri S.M. Anis, Advocate for the appellants. After presenting some arguments first, he prayed for adjournment so that he could place all the relevant facts before the Bench. However, on our indicating the view that we were inclined to take, he did not press his request. Shri Anis relied on a decision of the Bombay High Court in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r person or group that is a constituent and isolable member of some more inclusive whole . The word industrial is defined in the Shorter Oxford Dictionary to mean pertaining to or of the nature of, industry or productive labour! An industrial unit must, therefore, mean a separate or isolable part, concerned with industry of a complex. 5. Given this meaning, the plant and building within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay High Court decision are available. Even the appellants have not placed all the necessary facts about what is claimed to be a machine shop to enable us to give a categorical finding about the entitlement of the appellants to their claim for exemption under notification. In view of all this, the matter requires a fuller and detailed examination at the lower levels. 8. The Assistant Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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