TMI Blog1959 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... Superintendent, Central Excise exemption from Excise Control. By his letter dated the 29th March, 1956, the Superintendent, Central Excise informed the petitioner that its factory could be exempted from the Central Excise control provided the petitioner gives an undertaking that the production during the year would not exceed 200 tons taking into account all varieties of soap manufactured by the petitioner. By its letter dated the 9th April, 1956 the petitioner guaranteed that their production of soap during the year would not exceed 200 tons. In paragraph 5 of the affidavit of Bimal Kanta Ghose it is stated that the petitioner was granted exemption by the Superintendent, Central Excise but it is added that such grant was on a bona fide mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.The demand notice is in respect of the period April 1, 1956, up to September 30, 1956. It is common case before me that the - petitioner is a manufacturer of soap and that during the relevant period it cleared less than 50 tons of soap of all kinds for - home consumption. Prima facie, therefore, the petitioner comes within the main part of sub-paragraph (1) of the Notification and is entitled to exemption. The proviso to paragraph 1 states that the exemption shall not apply to soap other than household and laundry or toilet. The proviso also states that the - exemption shall not apply to household and laundry soap in excess of 125 tons and toilet soap in excess of 50 tons if in relation to such soap any process is ordinarily carried on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification soft and liquid soap is not necessarily a soap other than - household or laundry or toilet soap. To give one example, it is well known that one kind of soft and liquid soap is used for purpose of shaving and toilet. In my opinion, therefore, contention raised by the respondents in the second sub-paragraph of paragraph 7 of the affidavit of Bimala Kanta Ghose is without substance. 3. I notice that there are several annexures to the affidavit of Bimala Kanta Ghose. Before me, Mr. Mukherjee did not rely upon Annexures B, C or D to the affidavit. It is not contended before me that any of the Annexures to the Affidavit of Bimala Kanta Ghose other than Annexure A has any statutory or binding force. The point in issue, therefore, must ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
