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TMI Blog1983 (5) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... two appeals captioned above have been taken up together for disposal because they involve identical questions of facts and law, and the learned counsel for the appellant requested that they might be taken together. 2. One of the appellants is Government of India Production Centre for Electric Motors, Tiruvalla located in the State of Kerala whereas the other appellant is the Extension Centre fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different Production/Extension Centres in all the States, did not exceed the production limit, as stipulated in this notification. 5. Shri C.N. Kumar, Advocate appearing for the appellants in both the appeals contended that he could state at the Bar that the Ministry of Industry was having only four Production/Extension Centres in the State of Kerala, which have also been detailed in para 1 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of Notification No. 80/80-C.E. could not be available to the appellants. 7. We have given our very careful consideration to the matter, and have gone through the relevant Notification. We find, on a reading of this Notification, that it was intended to apply to small scale units, and by no straining of reasoning, Government of India on whose behalf the matter has been taken up before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Factories, Technical Institutions, etc. and it is our firm view that appellants cannot take recourse on behalf of Government of India as a manufacturer to a general Notification of the type we have before us, namely, Notification No. 80/80, dated 19-6-1980. We, therefore, do not find any merit in the appeals, and both the appeals are dismissed accordingly. - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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