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TMI Blog1992 (9) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 115/75 their workers engaged in the manufacture of excisable goods being below 50. On their claim being rejected they filed an appeal and the same was remanded back to the Assistant Collector with the finding that if the Assistant Collector found the workers engaged in printing periodicals exceeded 49 a fresh order be issued. The Assistant Collector once again rejected the claim as the party was incapable of establishing that workers employed for newspapers were less than fifty. The Appellate Collector referred the matter for de novo proceedings for observing the principles of natural justice and stating that the appellant had not been able to show that they had disclosed full information regarding all the persons concerned in the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor (Appeals), those workers engaged in the production of text-books could not be considered as being engaged in the production of the excisable books and held that only those engaged in the manufacture of periodicals which are, excisable goods, should be taken into consideration while determining the eligibility to exemption. He also found that employees like Assistant Manager, Accountant, Driver, Clerk & Typist cannot be considered as workers. On that basis, he came to the conclusion that the total number of workers in the presses engaged in the production of magazines would be 44(28+26-10), which is less than 50. The Collector, therefore, held that the respondents were eligible for exemption. 3. Shri J.N. Nair, Ld. D.R. appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such workers should not be taken into consideration. The Bombay High Court also in its decision, cited supra, had taken such a view. 5. Submissions made by both the parties, herein, have been carefully considered. The issue is regarding eligibility of respondents, herein, to Notification No. 54/75. This Notification exempts goods falling under Item 68 CET and produced in a factory including the precinct thereof wherein not more than 49 workers are working or were working with the aid of power on any day of the 12 preceding months from whole of the excise duty leviable thereon. The Collector's finding that since text-books were exempt from duty, the number of workers engaged in the production thereof should not be taken into consideration b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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