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1998 (9) TMI 193

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..... .A. Brahma Deva, Member, (J)]. The appellants have claimed exemption in terms of Notification No. 54/75-C.E., dated 1-3-1975 on the ground that number of workers employed in the workshop did not exceed 10. In the impugned order, the Collector has observed that in the month of August, 1978 and September, 1978, they had employed two more workers namely Shri Kavobale and Shri Sarode in addition .....

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..... lore and Others, reported in AIR 1970 Mysore 225. He referred to the relevant portion wherein it was observed that it was difficult to subscribe to the view that mere keeping information regarding work done by persons handling machines could be regarded as being incidental to, or connected with, the manufacturing process. It was also observed therein that the expression `incidental to, or connecte .....

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..... incidental to, or connected with, subject to the manufacturing process . 2. We have heard Shri S. Nunthuk, learned DR. 3. We have carefully considered the matter. In the absence of any contrary decision with regard to the issue whether watchman can be regarded as workman and in view of the decision referred to above by the Counsel, we hold that watchman cannot be considered as workman as defi .....

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