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Judgment
The relevant portion of the notification in question, for the purposes of this appeal, reads thus :
...belonging to or maintained by the Central Government or a State Government....
The factory in question belongs to the respondent. The respondent is a company registered under the provisions of the Companies Act. Of it shares, all but one are owned by the Governor of Madhya Pradesh and that one is owned by the Director of Industries. Being a company, the respondent it a legal entity and it is that legal entity which owns the factory. But the question is: Who maintains the factory ? There is no evidence upon the record in this behalf. It is, therefore, necessary to set aside the order of the Tribunal under challenge and of the authorities below and to remand the matter to the Assistant Collector, Central Excise, Gwalior, to hear and decide the matter afresh only insofar as the maintenance of the factory is concerned. The parties shall be at liberty to lead further evidence in this behalf.
Order on the appeal accordingly.
No order as to costs.