TMI Blog1973 (2) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners, carry on business, inter alia, of sale and servicing inclusive of repairs of motorcars and manufacture, sale and servicing of electric storage batteries and air-conditioning plants. In the year 1955 Central Excise duty was imposed on electric batteries and parts thereof with effect from March 1, 1955, under the Central Excises and Salt Act, 1944 (hereinafter referred to as the `Act') by the Finance Act of 1955. By a Notification dated April 18, 1955 issued by the Government of India, Ministry of Finance, (Revenue Division) in exercise of the powers conferred by sub-rule (l) of Rule 8 of the Central Excise Rules, 1944, the Central Government exempted electric-batteries produced in any factory in which not more than five worker are working or were working on any day of the preceding 12 months from the whole of the excise duty leviable thereon under the Act. In this Notification there was an Explanation in relation to the expression "worker", but it is unnecessary for the present purpose to refer thereto. After the said Notification a Trade Notice bearing No. 52(MP) Batteries/58 was issued on May 2, 1958 by the Collector of Central Excise, Bombay. It is inter alia stated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... started assembling electric storage batteries on receipt of demand from the Central Excise Officer concerned and further ordered that 116 electric storage batteries seized earlier should be released to them on recovery of the appropriate Central Excise duty leviable thereon. On May 11, 1965 the petitioner company filed a petition to challenge the validity of this order dated April 3, 1965 and the demand notice dated July 2, 1965. 4. Before the trial Court two main questions were canvassed on behalf of the petitioner company; Firstly that the purpose of considering the question of levy and collection of excise duty only the section of Shree Pant Bhavan where the batteries are being assembled by the petitioner company is a factory within the definition of that term as given in section 2(e) of the Act. Secondly it was contended that the restriction as to the number of workers working in the factory referred to in the Notification dated April 18, 1955 read with the Trade Notice dated May 2, 1958 applied only to those workers who are employed in any manufacturing process connected with the manufacture of excisable goods; that under the said Notification read with the said Notice it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises of repairs of motor cars and of recharging batteries brought by customers from outside; that each one of these processes constituted manufacturing process within the meaning of Act read with the Notification and the Trade Notice and that admittedly the total number of workers employed in all these manufacturing processes exceeded five; that the petitioner company was liable to pay excise duty in respect of electric batteries even though the only goods manufactured by them constituted electric batteries. 8. For the purpose of the present appeal, we consider it unnecessary to decide whether the finding of the learned Judge, that the whole of the ground floor of Shree Pant Bhavan constituted a factory within the meaning of the Act, is correct or not. We may, however, note that Mr. Joshi on behalf of the Petitioner company has not accepted the correctness of this finding. We proceed on the assumption without so deciding, that the whole of the ground floor of Shree Pant Bhavan constituted a factory within the meaning of the Act. 9. There is no controversy so far as the facts in the present case are concerned. In Shree Pant Bhavan the petitioner company is carrying on the busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or not in any manufacturing process or in cleaning any part of the machinery of premises used for a manufacturing process, or in any other kind of work incidental to, or connected with the manufacturing process, or the subject of the manufacturing process". 11. The argument of Mr. Dalal on behalf of the Excise Authorities is that as by this Trade Notice the definition of the word "worker" as given in the Factories Act, 1948 is adopted the phrase or expression "manufacturing process" used in this definition must be given the same meaning as is given to that expression under section 2(k) of the Factories Act, 1948. Under section 2(k) the expression "manufacturing process" is defined as under :- (k) "manufacturing process" means any process for- (i) making, altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up, demolishing or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or disposal, or (ii) pumping oil, water or sewerage, or (iii) generating, transforming or transmitting power, or (iv) composing types for printing, printing by letter press, lithography, photogravure, or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejecting them altogether, on the ground that the legislature could not possibly have intended what its word signify, and that the modifications made are mere corrections of careless language and really give the two meaning. Where the main object and intention of a statute are clear, it must not be reduced to a nullity by the draftsman's unskilfulness or ignorance of the law, except in a case of necessity, or the absolute intractability of the language used." Lord Reid has said that he prefers to see a mistake on the part of the draftsman in doing his revision rather than a deliberate attempt to introduce an irrational rule: "the canons of construction are not so rigid as to prevent a realistic solution". 13. Undoubtedly in the definition of the word "worker" as given in section 2(1) of the Factories Act every person employed in any manufacturing process has to be taken into account but the words "manufacturing process" should not be interpreted without any restriction or limitation. The object of the Act is to levy excise duty on manufacture and production of excisable goods. The relevant part of the definition of the word "manufacture" in section 2(f) of the Act shows that ..... 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