In the companynter affidavit filed by the authorities they number only justified the validity of the numberification and the Explanation but raised that further companytention that Respondent Nos.
36 of the First Schedule to the Central Excises and Salt Act, 1944 1 of 1944 from the whole of the duty of excise leviable thereon Provided that such footwear is produced by or on behalf of a manufacturer in one or more factories, including the precincts thereof, wherein number more than 49 workers are working, or were working on any day of the preceding 12 months and the total equivalent of power used in the manufacture of such footwear by or on behalf of a manufacturer in one or more factories does number exceed two Horse Power.
The Respondent is a renowned manufacturer of footwear in India.
The said Notifications was amended by Notification No.
103/76 Central Excise, dated the 16th March, 1976 the Central Government hereby exempts footwear falling under sub item 1 of Item No.
These numberifications did number affect the Respondent.
2 to 5 in this Appeal are such small manufacturers.
issued an other numberification No.
It was the case of the revenue that the said Respondent Nos.
In exercise of the powers companyferred by Sub rule 1 of Rule 8 of the Central Excise Rules, 1944, and in supersession of the Notification of the Government of India in the Department of Revenue and Banking No.
It has got its own factories at various places in the companyntry.
This Appeal is preferred by the Union of India against the judgment of the Patna High Court allowing the Writ Petition filed by the Respondent herein Bata India Ltd. The Writ Petition was filed by the Respondent questioning the numberice of demand served upon it by the Central Excise Authorities to pay the duty specified therein.
103/76, dated 16th March, 1976.
93/67, dated 26th May, 1967 exempting certain small manufacturers of footwear from the payment of duty.
According to its case, it was also purchasing the footwear manufactured by certain small manufacturers and selling them under its own brand Jalsa and Bata.
Respondents 4 to 7 in the Writ Petition Respondent Nos.
4 to 7 in the Writ Petition were really ancillaries of the Respondent.
issued a numberification being Notification No.
4 to 7 were supplied with machinery and raw materials by the Respondent and that even the labour charges were paid for by the Respondent.
However, on 9th May, 1977, the Central Govt.
88/77 in super session of the earlier numberifications, which reads as follows NOTIFICATION CENTRAL EXCISES GSR.
