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1994 (10) TMI 61 - SUPREME COURTWhether appellants entitled for benefit under Notification No. 88 of 1977- C.E., dated 9-5-1977? Held that:- The benefit of the Notification in view of proviso (i) can be extended only to such manufacturers in whose factory including the precincts thereof, not more than 49 workers are working on any day of the preceding 12 months. As within the precincts of the factory more than 49 workers were working including the workers of M/s. Stepwell Industries, the appellant shall not be entitled to the benefit of the Notification. Against assessee.
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