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TMI Blog2016 (11) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... partment on the ground that these parts and accessories are liable to excise duty and Notification No. 182/87 dated 10/07/1987 as amended by Notification 234/1988 and 63/1995 is not available for the reason that the workshop is not situated within the precincts of the mines. Accordingly demand of duty was confirmed by the adjudicating authority. Therefore, the appellant is before us. 2. None appeared on behalf of the appellant. 3. Shri Sanjay Hasija, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the workshop where the parts of the mining machines are manufactured is not located within the mining area. Therefore, the goods manufactured in the workshop w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uated within the precincts of the mine . 12. Before the Tribunal reliance was placed by the learned counsel for the assessee on an earlier order of the Tribunal in Central Coalfields Ltd. v. CCE, Jamshedpur dated 16-9-1997, in which it was held that the word precincts cannot be restricted to an area of four Kms. In that case the Tribunal held that the workshop in question was situated within the precincts of the mines to which it was catering, even though it was situated at a distance of 50 Kms. from the said mine. 13. In the present case the Tribunal rejected the assessee s claim for exemption on the ground that since the mine was registered under the Factories Act, it cannot have the benefit of exemption in the Notification No. 63/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including a space enclosed by walls or other boundaries. 19. In Black s Law Dictionary, 7th Edition, the word precinct is defined as follows : "A geographical unit of government, such as an election district, a police district, or a judicial district." 20. From a perusal of the above definitions, it appears that the word precincts does not have a single meaning, rather it has several meanings. 21. One word can have several meanings, and one meaning can have several words (synonyms). For instance, the word ball can mean a round object for playing games like cricket, football, etc.; it can also mean a dance; it can also mean having a nice time, etc. Similarly, in Sanskrit the words kamal , pankaj , rajeev , neeraj , jalaj , saroj , e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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