https://www.taxtmi.com/caselaws?id=91130 Exemption under Notification No. 46/81 depended on the meaning of "factory" in the Factories Act, 1948, and the competent authority's certificates stating that the unit and connected units did not answer that definition were treated as significant evidence. The department could not disregard those certificates, especially where yearly exemption declarations had been verified and the exemption code had already been allotted. The record did not support suppression, and the inspection statements did not reliably establish that the persons concerned were workers under the Factories Act. On that basis, the finding that the unit had more than nine workers and qualified as a factory was not sustainable, so the duty demand, confiscation and penalty could not stand. en-us Wed, 04 Feb 1998 00:00:00 +0530 Fri, 14 Oct 2011 10:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91130 Exemption under Notification No. 46/81 depended on the meaning of "factory" in the Factories Act, 1948, and the competent authority's certificates stating that the unit and connected units did not answer that definition were treated as significant evidence. The department could not disregard those certificates, especially where yearly exemption declarations had been verified and the exemption code had already been allotted. The record did not support suppression, and the inspection statements did not reliably establish that the persons concerned were workers under the Factories Act. On that basis, the finding that the unit had more than nine workers and qualified as a factory was not sustainable, so the duty demand, confiscation and penalty could not stand. Case-Laws Central Excise Wed, 04 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91130