https://www.taxtmi.com/caselaws?id=94587 Exemption under Notification No. 46/81 depended on whether the factory employed not more than 10 workers during the relevant period. The controlling concept of "worker" was read with the Factories Act and covered persons engaged in the manufacturing process, including supervision and production-related roles, not merely manual labour. On the record, personnel described as Supervisor and Production Executive were treated as part of the worker count because the documents showed involvement in production activity. The explanation that they were only office staff was rejected, and the evidence on overtime and reduced manpower did not displace the department's case. The duty demand and penalty were upheld. en-us Tue, 05 Feb 1991 00:00:00 +0530 Fri, 02 Dec 2011 12:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94587 Exemption under Notification No. 46/81 depended on whether the factory employed not more than 10 workers during the relevant period. The controlling concept of "worker" was read with the Factories Act and covered persons engaged in the manufacturing process, including supervision and production-related roles, not merely manual labour. On the record, personnel described as Supervisor and Production Executive were treated as part of the worker count because the documents showed involvement in production activity. The explanation that they were only office staff was rejected, and the evidence on overtime and reduced manpower did not displace the department's case. The duty demand and penalty were upheld. Case-Laws Central Excise Tue, 05 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94587