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TMI Blog2013 (5) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... NT Per. Rakesh Kumar:- The respondent have set up a factory for manufacture of cigarettes chargeable to Central Excise duty. According to them, the number of workers employed is only 8 to 10. The respondent in accordance with the provisions of Section 6 of the Central Excise Act, 1944 read with Rule 9 of the Central Excise Rules, 2002 applied to the Jurisdictional Assistant Commissioner on April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner order with consequential relief. Against this order of the Commissioner (Appeals) this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Ms. Shweta Bector, the learned DR assailed the impugned order by reiterating the grounds of appeal in the Revenue's appeal and emphasised that according to the Board's Circular No. 905/25/2009-CX dated 4/11/09 the legal po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellant, pleaded that the respondents factory proposes to manufacture cigarettes with the aid of power and would be employing 8 to 10 workers, that even in terms of Commerce Ministry's letter dated 8/9/09 the units with less than 50/100 workers manufacturing with/without the aid of power would not come within the purview of the definition of factory and would be beyond the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2nd schedule to the Central Excise Tariff Act, 1985 shall get himself registered with the proper officer in the manner prescribed. Rule 9 of the Central Excise Rules also provides that any person who produces manufactures, or carry on trade, holds private store room or warehouse or otherwise uses excisable goods, shall get registered. Sub-rule (3) of Rule 9 provides that registration under sub-ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of definition of factory and, hence, are beyond the applicability of IRDA Act under which comes the licensing. Since, in this case admittedly the number of workers are 8 to 10, even in terms of the letter dated 8/9/09 of Ministry of Commerce and Industry the licence under IDR Act is not required. I, therefore, do not find any infirmity in the impugned order. The Revenue's appeal is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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