https://www.taxtmi.com/caselaws?id=50068 Goods manufactured in a workshop qualify for exemption under Notification No. 63/95-C.E. only if the workshop is situated within the precincts of mines, and the term "mine" is to be understood with reference to the Mines Act, 1952. Where the unit was admittedly registered as a factory under the Factories Act, 1948, the contention that it could simultaneously be treated as a mine was rejected, and the exemption was denied. On penalty, the record was considered insufficient to justify penal consequences, so penalty was waived despite confirmation of the duty demand. en-us Thu, 30 Nov 2000 00:00:00 +0530 Thu, 19 Aug 2010 15:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50068 Goods manufactured in a workshop qualify for exemption under Notification No. 63/95-C.E. only if the workshop is situated within the precincts of mines, and the term "mine" is to be understood with reference to the Mines Act, 1952. Where the unit was admittedly registered as a factory under the Factories Act, 1948, the contention that it could simultaneously be treated as a mine was rejected, and the exemption was denied. On penalty, the record was considered insufficient to justify penal consequences, so penalty was waived despite confirmation of the duty demand. Case-Laws Central Excise Thu, 30 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50068