1983 (2) TMI 167

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..... karan, Member (T)]. This is a Revision Application to the Government of India which, under Section 35F of the Central Excises and Salt Act, 1944, has been transferred to the Tribunal for being disposed of as if it were an appeal presented before it. 2. The dispute calling for a decision in the present case is a simple one turning on the excisability or otherwise of gold produced by the app .....

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..... m) of the Factories Act, 1948. Now Section 2(m) of the Factories Act defines a factory in the following terms :- ...2 (m) Factory means any premises including the precincts thereof- (i) whereon ten or more workers are working or were working on any day of the preceding twelve months, and in any part of which a manufacturing process is being carried on with the aid of power, or is ordin .....

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..... galore, to the effect that the mill at Hatti Gold Mines wherein recovery of gold and silver from the gold bearing ore is effected is also treated as coming within the purview of the Mines Act, 1952. The appellants have also produced a letter dated 29-3-1977 from the Chief Inspector of Factories and Boilers, Bangalore, to the aforesaid Commissioner and Secretary to the effect that the premises at H .....

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