Judgment

GOSWAMI, J. :- This appeal by special leave at the instance of the workmen of the Straw Board Manufacturing Company Limited, is directed against the award of the Industrial Tribunal (II) at Lucknow (briefly the Tribunal) dated 30th April, 1968. The facts briefly are as follows :-

The Straw Board Manufacturing Company, the respondent (hereinafter to be referred to as the Company) is a public limited company and owns two units known as the Straw Board Mill and the Regmal Mill (hereinafter described as S. Mill and R. Mill respectively). Straw Board was manufactured in S. Mill and abrasive paper-cloth described as regmal was prepared in R. Mill. These two Mills are situated close to each other with only a railway line intervening. Each has a factory registered separately under the Factories Act, but one balance sheet and one profit and loss account are prepared for the company as a whole consolidating the accounts of both units. S. Mill was started some time in 1932 and R. Mill was established some time in 1940-41. S. Mill had more than 200 workmen whereas R. Mill had about 50 workmen. The Company closed the S. Mill on the ground of non-availability of Bagassee which is the raw