9911796707
TMI Blog1999 (10) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants are engaged in the manufacture of industrial chemicals and allied products. The appellants hold 1979.34 acres of land in and around their factory premises for the manufacture of salt, which is used in the manufacture of caustic soda an excisable commodity. By their letter dated 9-10-1995 the appellants made a request to the jurisdictional range Superintendent for inclusion of salt pans as part of factory premises in their Registration Certificate. The Superintendent - vide the impugned communication, by way of reply, drew appellants' attention to Section 2(e) of the Central Excises and Salt Act, according to which 'factory' means any premises including the precincts thereof, wherein or in any part of which excisable good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of while rejecting their request; that a factory need not have building alone; that even an activity carried on in an open place is also factory, especially when their products are not wholly exempted and the said lands form part of the factory; that 'factory' includes whole of the premises not restricted to one part in which excisable goods alone are manufactured; and that open yard is also a factory within the meaning of the Factories Act; and that they are funding the maintenance of the said lands. They accordingly prayed for setting aside the rejection letter of the Superintendent and to remand the matter for inclusion of the salt pans in the registration certificate as factory premises. 4. The matter was heard through Shri P.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requested to include the salt pans in the factory premises, submitting the plans and drawings indicating the land used for such activities. The Range Superintendent - vide impugned communication has rejected their request as not warranted. The reason for such refusal is that according to the definition under Section 2(e) of the Act 'factory' means any premises including the precincts thereof wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on. He has also relied on the Notification No. 13/92-C.E. (NT), dated 14-5-1992 which exempts from registration the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as rendered in the context where the department refused to issue the certificate of registration/return the application on the ground that the petitioners' predecessor was in arrears, yet the ratio of this decision, in my humble opinion, is applicable to the present case. The fact that gypsum is manufactured which is an input to the final product viz., caustic soda, the premises where gypsum is manufactured would also be covered under the Factories Act. But, since the Range Superintendent has not followed the principles of natural justice and there was no opportunity for him to consider the points/case laws put forth by the appellants in this regard, the issue has to go back to the proper officer for consideration of the issue afresh after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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