BATA SHOE COMPANY PRIVATE LIMITED COLLECTOR OF CENTRAL EXCISE PATNA BATA SHOE COMPANY PRIVATE LIMITED Vs. COLLECTOR OF CENTRAL EXCISE:BATA SHOE COMPANY P LTD

JUDGEMENT

(1.) In these three appeals the parties involved are the same and the point arising for determination is identical. Hence they were heard together and are being disposed of by this judgment.

(2.) The Bata Shoe Company Ltd. (hereinafter called 'the Company') is an existing company within the meaning of The Companies Act, 1956; with its head office at No. 30, Shakespeare Sarani, Calcutta 17. The company is engaged in the business of manufacturing and dealing in articles of footwear and accessories. For the purposes of the said business, the company has three manufacturing establishments namely, a factory at Batanagar in the district of 24-Parganas, West Bengal, another factory at Bataganj near Patna in the State of Bihar and a third manufacturing establishment at Faridabad in the State of Haryana. By virtue of Entry 36 of the First Schedule in the Central Excises and Salt Act, 1944 (hereinafter called the 'Act'), footwear and parts thereof in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power is chargeable to excise duty, the rate of duty being ten per cent ad valorem in respect of 'footwear' and fifteen per cent ad valorem in respect of 'parts of footwear'.

(3.) By a Notification G.S.R. 360, dated Feb. 28, 1965 issued by the Central Government in exercise of the powers conferred by sub-rule (1) of R. 8 of the Central Excise Rules, 1944 for short "the Rules" footwear and parts thereof were completely exempted from levy of excise duty. However, shortly thereafter, by another Notification dated May 26, 1967, the exemption from duty granted in respect of footwear and parts thereof by the preceding Notification dated Feb. 28, 1965 was withdrawn. Thereafter followed yet another Notification dated July 24, 1967 which was in the following terms:-