TMI Blog2000 (6) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... med by Shri A. Mitra, ld. Sr. Advocate appearing for the appellants that a similar issue has since been decided by the Tribunal in the appellants own case vide order Nos. 1262-1263/Cal, dated 16-9-1997. Vide the said order the benefit of the notification in question has been extended to the appellants by holding that the conditions of the said notification were duly satisfied by the appellants. On being asked he submits that the said order of the Tribunal was placed before the Commissioner at the time of adjudication. However, the Commissioner refused to follow the same by observing ........ CEGAT s order based on incorrect factual position in regard to location of different mines....... . Shri Mitra, ld. Sr. Advocate submits that it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 82/87 dated 10-7-1987 cannot be denied to the appellants. Para 5 of the said order is being reproduced for better appreciation. 5. One of the conditions of the above notification is that the workshop in which the goods are being manufactured should be situated within the precincts of mines in which they are intended for use in the repair or maintenance of machinery. Explanation added to the said notification is to the effect that the mines shall have the same meaning as in clause (j) of section 2 of the Mines Act, 1952. Clause (j) of the Mines Act, 1952 defines the mine which means any excavation where any operation for the purpose of searching for or obtaining minerals has been or is being carried on and includes : (i) ........ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... four kms. and the furthest about 50 kms.. As rightly pointed out by the ld. Advocate, workshop cannot be situated within the precincts of all the mines, as it would be practically impossible. Going by the definition of mine under the Mines Act, the workshop can cater to the requirement of all the mines situated under the same management, it has to be held that the workshop is situated within the precincts of all the mines to which it is catering, even though one of them may be situated at a distance as far as 50 kms. from the workshop concerned. Accordingly, we hold that the benefit of Notification No. 182/87 was available to the appellants. 6. Though we find that the above order was placed before the Commissioner. He has not followed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty has referred to the fact that the similar dispute was involved in the earlier order-in-original No. 29-MP/Collr./93 dated 29-3-1993. He has relied upon the said order of the Commissioner. However, we find that this is the same order which has since been set aside by the Tribunal vide their order Nos. A-1262-1263 dated 16-9-1997. In these circumstances when the Commissioner himself is observing that the issue involved in the present appeal is the same as was decided by the earlier order of the Commissioner being Order No. 29/MP/Collr./93, the observations made by him that the facts in the present case were different than the earlier order of the Tribunal vide which Order No. 29 passed by Commissioner was set aside, are not justified. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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