1981 (2) TMI 233

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....ion application and examined the relevant records. 2. This is a case where the lower authorities have held that the wooden cases and wooden articles manufactured by the petitioners were liable to duty under Tariff Item 68, Central Excise Tariff. At the material time there was so exemption available for goods falling under Tariff Item 68 and the relevant Notification 34/75, dated 1-3-1975 i....

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....howed that they had employed more than 49 workers and, therefore, the wooden cases and wooden articles produced during the period 1-3-1975 to 17-11-1975 would be dutiable. No further held that so regards the wooden cases duty would also be leviable for the period 18-11-1975 to 17-11-1976 because Notification No. 54/75 laid down the criterion of 49 workers working on any day of the preceding 12 mon....

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....on. As per Section 2(1) of the Factories Act, 1948 'workers' is defined as under :- "`worker' means a person employed, directly or through any agency, whether for wages or not in any manufacturing process of in cleaning any part of the machinery or premises used for a manufacturing process, or in any other kind of work incidential to, or connected with, the manufacturing process, of the subject....

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....fication 54/75 is available only in goods produced in a factory where not more than 49 workers are "working or were working " with the aid of power on any day of the preceding 12 months. The wording of the notification leaves doubt that the words, 'are working or were working' stipulates that both the conditions must be satisfied. The words, `on any day' that have been used in the notification als....