Collector Of Central Excise, Indore vs M.P. State Industrial Corporation

The Supreme Court addressed the issue of maintenance of a factory owned by a company, where the majority of shares are held by the Governor of Madhya Pradesh. The Court found insufficient evidence regarding who maintains the factory, leading to the decision to set aside the previous orders and remand the matter to the Assistant Collector, Central Excise, Gwalior for a fresh hearing. The Court emphasized the need for further evidence on the maintenance aspect before a conclusive decision can be made.