PILLAIYAR SODA FACTORY Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioners in these writ petitions have filed these petitions under Article 226 of the Constitution of India, for the issuance of a writ quashing the proceedings of the second respondent - Collector of Central excise, Madurai, in his C. No. V/id/15/3/82, CX-3 Order No. 66/87, dated 3. 11. 1987, and to pass such further or other necessary orders. As these writ petitions arise out of a common order they are dealt with together.

(2.) THE brief facts of the case are these : THEse six petitioners in these six writ petitions are different partnership or proprietary concerns engaged in the manufacture and sale of aerated waters. THE following are the particulars relating to their name, constitution, date of establishment, etc. : THE petitioners are independent concerns having their own separate registration under the Tamil Nadu General Sales tax and separate income tax assessments, separate Small Scale Industries Certificate and separate manufacturing places.

(3.) THE salient features of Notification No. 148/82-C. E. , dated 22. 4. 1982, which has superseded the earlier Notification No. 31/82, dated 22. 2. 1982, which are necessary for the purpose of the decisions in these writ petitions are these - (1) In the case of first clearance of aerated waters up to an aggregate value not exceeding Rs. 7, 50, 000; (a) on common trade mark aerated waters forming part of such first clearance from so much of the duty of excise leviable thereon as is in excess of 50% of such duty; (b) on other aerated waters forming part of such first clearance from the whole of the duty of excise leviable thereon. (2) In case of the clearance (being clearance of aerated waters of an aggregate value not exceeding Rs. Seven and a half lakh)immediately following the said first clearance of the value specified in clause (a) - (a) on common trade mark aerated water forming part of such clearance, from so much of the duty of excise leviable thereon under the said item as is in excess of fifty per cent of such duty; (b) on other aerated waters forming part of such clearances, from so much of the duty of excise leviable thereon under the said item as is in excess of seventy five per cent of such duty; (3) (a)'common trade mark aerated waters'means aerated waters - (i) which are sold under a trade mark, registered under the Trade and Merchandize Marks Act, 1958 (43 of 1958), or not, or under a brand name; and (ii) which are manufactured with the same trade mark or brand name in more than one factory (whether belonging to one or more manufacturers); and (iii) the aggregate value of clearance whereof from all such factories taken together had exceeded Rs. fifteen lakhs during the preceding financial year.'