The Board obtained registration under the Factories Act, 1948 for two units, one, a companycrete unit and other, a wood unit.
In reply one of the objections, amongst others, raised was that there was numbersuppression of facts number was there any intention to evade payment of duty and the numberice issued was liable to be quashed on this ground alone.
This appeal filed by a statutory body, registered under the Factories Act, raises an important question of law relating to scope of the proviso to Section 11 A of the Central Excises Salt Act, 1944 in brief the Act .
But numberlicence was obtained for the wood unit as the appellant was advised that numberlicence was needed for the wood unit.
Licence under the Act was obtained for the companycrete unit as the finished products manufactured in this unit were sold to outsiders.
They were fixed in the buildings companystructed by the Board.
But the wood frames, shutters etc.
Both the units manufactured finished products.
manufactured in the wood working unit were number sold.
