SOUTH EASTERN COALFIELDS LTD Vs. COMMISSIONER CUSTOMS AND CENTRAL EXCISE M P
LAWS(SC)-2006-8-22
SUPREME COURT OF INDIA
Decided on August 01,2006

SOUTH EASTERN COALFIELDS LTD. Appellant
VERSUS
COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, M.P. Respondents


Cited Judgements :-

CENTRAL COAL FIELDS LTD VS. STATE OF BIHAR [LAWS(JHAR)-2009-5-22] [REFERRED TO]
FANCY REHABILITATION TRUST VS. UNION OF INDIA [LAWS(BOM)-2006-9-124] [REFERRED TO]
TULSIRAM RANGWALA TRUST VS. COLLECTOR AND DISTRICT MAGISTRATE [LAWS(BOM)-2006-10-117] [REFERRED TO]
BHARAT COKING COAL LIMITED VS. STATE OF JHARKHAND [LAWS(JHAR)-2009-6-45] [REFERRED TO]
BRAHMANI RIVER PELLETS LTD. VS. COMMR. OF C. EX., CUS. & S.T., BBSR-I [LAWS(CE)-2015-6-32] [REFERRED TO]
V.V. MINERAL VS. THE COMMISSIONER OF CENTRAL EXCISE AND ORS. [LAWS(MAD)-2015-10-160] [REFERRED TO]
NAHAR INDUSTRIAL ENTERPRISES LTD VS. HONG KONG AND SHANGHAI BANKING CORPORATION [LAWS(SC)-2009-7-160] [REFERRED]
SANGHI INDUSTRIES LTD. VS. COMMISSIONER OF CENTRAL EXCISE, RAJKOT [LAWS(CE)-2014-2-91] [REFERRED TO]
MUKAND LTD. AND ORS. VS. CCE [LAWS(CE)-2009-12-82] [REFERRED TO]


JUDGEMENT

Markandey Katju, J. - (1.)Civil Appeal No. 2408 of 2001 has been filed against the impugned order dated 30.11.2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi.
(2.)We have heard learned counsel for the parties.
(3.)The facts of the case are that the Central Electrical and Mechanical Workshop at Korba was established by the appellant, M/s. South Eastern Coalfields Ltd., at Korba in 1967 to facilitate repair of all mining machinery and equipment used in the adjacent coal mines and other collieries. The Central Government declared this workshop as a mine under the provisions of Section 82 of the Mines Act, 1952 under certificate dated 1.5.1969.


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