JUDGMENT

Markandey Katju, J. — 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.

4. Section 2(J)(viii) of the Mines Act states that mine includes "All workshop situated within the precincts of a mine and under the same management and used solely for purposes connected with that mine or a number of mines under the same management."

5. Notification No.63/95-CE dated 16.3.1995 was issued by the Central Government under Section 5A(1) of the Central Excises and Salt Act, 1944 read with sub-section (3) of Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 e