9911796707
TMI Blog1969 (9) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... ers strenuously contends that the petitioners are not manufacturing excisable goods within the meaning of Sec.<|>2 (d) of the Act, that there is no notification made by the Central Government as required by Sec.<|>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 Sec. 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 paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons to take out a licence. That rule reads thus :- "Every manufacturer, trader or person hereinafter mentioned, shall be required to take out a licence and shall not conduct his business in regard to such goods otherwise than by the authority, and subject to the terms and conditions of a licence granted by a duly authorised officer in the proper form." 6. Rule 174(2)(B) relating to other excisable goods except salt specifically mentions the class of manufacturers. Rule 175 prescribes the procedure for obtaining licence as required under Rule 174. Rule 175 gives the form of application. 7. It is clear from the facts stated in the affidavit that the petitioners are manufacturers of footwear which is admittedly 'excisable goods' within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be liable for payment of excise duty but still they are bound to take out a licence as required by Rule 174. I do not find any illegality or impropriety much less want of jurisdiction in the impugned notice sent by the 2nd respondent. There is absolutely no merit in any of the contentions raised by the petitioners. 9. That apart, the very conduct of the petitioners that they have filed similar applications in the previous year is also point against the petitioners. The petitioners are entitled to raise all the objections including the objections now raised before this Court under Article 226 of the Constitution before the licensing authority and have decision on all the points. In case the decision of the licensing authority goes against t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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