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TMI Blog2003 (5) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : G.A. Brahma Deva, Member (J)]. This is an appeal filed by Revenue. 2. The Commissioner (Appeals) has decided the issue in favour of the assessee holding that the appellant s Company belonging to or maintained by the State Government. This position has been properly analysed by the Commissioner (Appeals) at paragraphs 6.01, 6.02 and 6.03 of the impugned order. The relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court observed in the case of Hemraj Gordhandas v. Assistant Commissioner of Central Excise [1978 (2) E.L.T. (J 350) (S.C.)]. 6.03 As per Section 617 of the Companies Act, 1956, a Government company means any company in which not less than fifty-one per cent of the paid-up share capital is held by the Central Government or by any State Government or partly by the Central Government and partly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment cannot be considered as a factory belonging to or maintained by the Government, but in vain. 4. On the other hand, Shri S. Raghu, learned Advocate for the appellants drew our attention to a series of decisions including decision in the case of TANSI v. Commissioner of Central Excise, Chennai reported in 2001 (131) E.L.T. 131 (Tri.) = 2001 (44) RLT 419 (CEGAT - Che.). 5. On considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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