VENUS RUBBER INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS application by the petitioners under Article 226 of the Constitution is for the issuance of a writ of mandamus declaring the requirement in the letter No. C. C. 456 of 1969 dated 28. 7. 1969 of the Superintendent of Central Excise as invalid and that it is not necessary for the petitioners to obtain a licence under Section 6 of the Central Excises and Salt Act 1944 (hereinafter called the Act.)

(2.) THE learned counsel for the petitioners strenuously contends that the petitioners are not manufacturing excisable goods within the meaning of Section 2 (d) of the Act, that there is no notification made by the Central Government as required by Section 6 of the Act, and Rule 174 of the Central Excise Rules made under the Act is not applicable to the petitioners and that the footwear below the value of Rs. 5/- per pair has been exempted by the Central Govt. by its notification under Section 3 dated 27-7-1967 and hence the petitioners are not required to take out a licence under the Act.

(3.) ON notice being given to the counsel for the Central Government the Central Government Standing Counsel has appeared and urged that Rule 174 (2) (a) is applicable to the petitioners, that the payment of excise duty is different from taking a licence under Rule, 174 of the rules and that the very notification on which the petitioners are relying clearly shows that the petitioners should continue to take licences and there is no merit in this writ petition.