NEW DECENT FOOTWEAR INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition is directed against Orders dated 29.05.2001 and 14.09.2001 passed by the Customs, Excise & Gold (Control) Appellate Tribunal ( hereinafter referred to as 'the Appellate Tribunal' )

(2.) The petitioner is a partnership firm. It is engaged in manufacture of shoes. During the relevant year, namely, 12.08.1991 to 31.03.1994, the petitioner firm was having two units; unit No. 1 located at 4/33, Reshham Katra, Tajganj, Agra and unit No. 2 at 4/37, First Floor, Reshham Katra Tajganj, Agra. The distance between the two premises was only 200 feet.

(3.) Shoes used to be manufactured with the aid of power in unit No. 2, whereas the same was done without the aid of power in unit No. 1. According to the petitioner, the position inter-changed.