Approved ground plan for factory premises cannot exclude mines and ropeway where prior excise record treated them as part of the premises.

The excise authority's earlier record that the mining area fell within the factory premises, together with credit allowed on goods used in the mine, supported recognition of the original approved ground plan as covering the factory, mines and ropeway. An authority cannot ignore its own prior finding merely because the original approved plan is unavailable. On that basis, a fresh plan confining approval to the factory alone was not warranted, and the ropeway connecting the mines and factory was treated as part of the same approved premises for record purposes.

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Issues: Whether the original approved ground plan of the assessee's factory premises included the mines and ropeway, and whether the excise authorities could insist on a fresh ground plan confining the approved premises to the factory alone.

Analysis: The record showed that the excise authority itself had earlier recorded that the mining areas came within the purview of the factory and had allowed credit on goods used in the mine. That prior order furnished reliable material to establish that the original approved ground plan included the mines. In these circumstances, the authorities could not disregard their own earlier finding merely because the original approved plan was not available, nor could they require a fresh plan excluding the mines. Since the ropeway connected the mines and the factory, it also formed part of the same approved premises for the purpose of record.

Conclusion: The refusal to approve the ground plan including the factory, mine and ropeway was unsustainable, and the assessee was entitled to recognition of the original approved ground plan as including all three components.

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