S. Duggal, Member (J)

1. The short point arising for consideration in this matter is the availability of benefit of Notification No 54/75-CE dated 1.3.1975 read with Notification No. 105/76-CE dated 16.3.1976 whereby certain factories were taken out from the purview of excise duty under Tariff Entry 68 provided the strength of "workers" employed in the said factory did not exceed 50.

2. The appellant a Company, named Asiatic Oxygen Ltd., Padi, Madras is a manufacturer of industrial gases namely, Industrial Compressed Oxygen, Medical Oxygen and Dissolved Acetylene, and is holding Central Excise licence for the purpose. The product known as Acetylene was brought under excise tariff with effect from 28.2,1976 with reference to Tariff Item 68, but by virtue of the aforesaid Notifications, those factories where the number of workers employed did not exceed 49, were exempted from excise duty under Tariff Item 68. It appears that the appellant sent a letter to the Area Superintendent of the Central Excise on 17.8.1976 in reply to their notification giving a list of workers employed by them in terms of Government Notification referred to above read with subsequent clarification as conta