TaxTMI 
TaxTMI 
1983 (5) TMI 220
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....Panwar, JDR, for the Respondent. ORDER These two appeals captioned above have been taken up together for disposal because they involve identical questions of facts and law, and the learned counsel for the appellant requested that they might be taken together. 2. One of the appellants is Government of India Production Centre for Electric Motors, Tiruvalla located in the State of Kerala wher....
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....ctured by Government of India, as "manufacturer" in its different Production/Extension Centres in all the States, did not exceed the production limit, as stipulated in this notification. 5. Shri C.N. Kumar, Advocate appearing for the appellants in both the appeals contended that he could state at the Bar that the Ministry of Industry was having only four Production/Extension Centres in the S....
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.... as specified in the Table, only in the State of Kerala, the benefit of Notification No. 80/80-C.E. could not be available to the appellants. 7. We have given our very careful consideration to the matter, and have gone through the relevant Notification. We find, on a reading of this Notification, that it was intended to apply to small scale units, and by no straining of reasoning, Government....