GOVERNMENT CERAMIC SERVICE Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) GOVERNMENT Ceramic Service Centre, Mangattuparamba, Cannanore, hereinafter referred as the G.S.C. filed a Revision Application dated 13th October 1979 before the Central Government on 15th October 1979 against the Order No. 748/79 dated 29 -5 -1979 passed by the Appellate Collector of Customs and Central Excise, Madras. The said application has been transferred to the Tribunal under Section 35 -P of the Central Excises and Salt Act, 1944, and is being disposed of as such.

(2.) THE G.S.C. was started in the year 1963. For effective management of the Unit which belongs to the Government of Kerala, it was transferred to M/s Kerala State Small Industries Corporation/ Limited by Notification No. GS (MS) -608/IND dated 16 -8 -1963 on terms and conditions contained therein.

(3.) SUBSEQUENTLY , a new Company by name M/s Kerala State Small Industries Development and Employment Corporation Limited (a wholly Government owned Company under the provisions of the Companies Act) was incorporated, which took over the Kerala State Small Industries Corporation Ltd.