https://www.taxtmi.com/caselaws?id=51689 Goods manufactured in a workshop registered as a factory under the Factories Act did not qualify for exemption under Notification No. 63/95-C.E., because the notification covered only workshops situated within the precincts of mines and adopted the Mines Act definition of mine; the exemption was therefore denied and the duty demand upheld. Penalties, however, were not sustained on the facts, as the record did not warrant their imposition and the earlier view in the appellants' own matter was followed; the penalties were set aside. en-us Thu, 10 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 16:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51689 Goods manufactured in a workshop registered as a factory under the Factories Act did not qualify for exemption under Notification No. 63/95-C.E., because the notification covered only workshops situated within the precincts of mines and adopted the Mines Act definition of mine; the exemption was therefore denied and the duty demand upheld. Penalties, however, were not sustained on the facts, as the record did not warrant their imposition and the earlier view in the appellants' own matter was followed; the penalties were set aside. Case-Laws Central Excise Thu, 10 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51689