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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