1984 (10) TMI 153

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.....I. Ramanathan, SDR, for the Respondents. [Order per: S.D. Jha, Member (J)]. - The question for decision in this Revision Application to the Government of India now transferred to the Tribunal to be disposed of as an appeal presented before it, relates to the appellants' claim for benefit under Exemption Notification No. 89/79, dated 1st March, 1979. 2. The Assistant Collector by his orde....

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....s, he upheld the orders of the Asstt. Collector. Aggrieved, the appellants have filed the present appeal before us. 3. We have heard Shri S.M. Anis, Advocate for the appellants. After presenting some arguments first, he prayed for adjournment so that he could place all the relevant facts before the Bench. However, on our indicating the view that we were inclined to take, he did not press his re....

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.... Webster's Third New International Dictionary, viz. 'a single thing or person or group that is a constituent and isolable member of some more inclusive whole'. The word 'industrial' is defined in the Shorter Oxford Dictionary to mean 'pertaining to' or of the nature of, industry or productive labour! An industrial unit must, therefore, mean a separate or isolable part, concerned with industry of a....

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....could have given a decision about the applicability or otherwise of the Bombay High Court decision are available. Even the appellants have not placed all the necessary facts about what is claimed to be a machine shop to enable us to give a categorical finding about the entitlement of the appellants to their claim for exemption under notification. In view of all this, the matter requires a fuller a....