THAKKAR SODA FACTORY Vs. UNION OF INDIA

JUDGEMENT

(1.) By a Notification No. 31/82-C. E. , dated 28/02/1982 issued under Section 8 of the central Excise Rules, 1944, exemption from excise duty was granted in favour of certain small scale industries manufacturing aerated waters up to an aggregate pecuniary limit prescribed therein. This Notification was subsequently replaced by another Notification dated 22/4/1982. One of the clauses of the said Notification provided that where aerated waters are sold under a trade mark, or under a brand name, and such aerated waters are manufactured with the same trade mark or brand name in more than one factory, whether belonging to one or more manufacturers, nothing contained in this notification shall apply if the aggregate value of clearances of all such aerated waters bearing the same trade mark and brand name from all such factories taken together exceeded fifteen lakhs during the preceding financial year. Admittedly, in the instant case the total value of the goods manufactured at all places taken together exceeded the pecuniary limit of fifteen lakhs. The legality and validity of the aforesaid clause was challenged by the assessees but they were unsuccessful. They have, therefore, come up in appeal before this court. The point in issue stands covered by this court's decision in Union of india v. Paliwal Electricals (P) Ltd. and Ors - 1996 (83 E. L. T. 241 (S. C. ). By this decision the similar stipulation in another Notification No. 175 of 1986 dated 1/3/1986 came to be upheld. In view of the same, the learned counsel for the appellants fairly states that the issue is covered against the assessees in view of the aforesaid decision of this court. Hence, the appeals must fail. They are dismissed with no order as to costs.