1998 (3) TMI 409

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....dent. [Order per : V.K. Agarwal, Member (T)]. - The short point involved in this appeal filed by the Revenue is whether the assessee was having 10 or more workers so as to attract the levy of Central Excise duty under Tariff Item 68. 2. In the adjudication order, Collector held that the contractor and his assistant who were visiting the factory of the assessee for the process of cutting a....

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....ufacture and the contractor and his assistant involved in the process of cutting are to be taken as worker for the purpose of Factories Act. None has appeared on behalf of the assessee. 3. We have considered the submission made by the Revenue. We observe that the definition of the term `worker' as given in the Factories Act is very explicit and it includes not only the persons employed direc....