2003 (7) TMI 216

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.... question for consideration is the eligibility to the exemption contained in Notification 182/87 as amended to the goods manufactured in the workshop of the appellant. The notification exempts from duty goods "which are manufactured in workshops, situated within the precincts of mines and also are intended for use in the repair or maintenance of machinery used in mines." In the orders impugned in ....

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....r the same management." It noted that the adjudicating authority had, notwithstanding the meaning of the term "precinct" in the dictionary, held that "keeping in view of the safety operation of the mines, it may not be viable to hold the 'precincts' as an enclosed area." He has therefore held that the term "precincts" would apply to a mine within four kilometres from the workshop. The Tribunal was....

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....on; a division of city, town, parish, etc.... the area within the boundary of real or imaginary of a place or places, also surrendering environment of a place." (New Oxford Shorter Dictionary) 5. It is clear from these meanings of this word, that place four kilometres away from the boundary of a mine cannot, by any stretch of imagination, to be said to be within the precincts of the mine. This is....

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....incts of Mumbai or Mumbai is under the precincts of Lonavla. The absurdity of such an argument needs no further elaboration. 7. On merits therefore the appellant does not have a case. 8. The notice which was issued on 3-10-1996 however invoked the extended period of limitation contained in the proviso under sub-section (1) of Section 11A of the Act on the ground that the appellant had not obtain....