TMI Blog1962 (8) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner complains that the penalty imposed on it by the Collector of Central Excise as per his Order, dated 13-4-1959, which is impugned in the present petitions, is not authorised by law and, therefore, it is an illegal levy. The material facts are as follows :- The petitioner is a manufacturer of sugar in Hospet in Bellary District. He was storing sugar in his factory premises. On 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise officials for checking. After checking they were allowed to go out of the main gate. But by the time they were allowed to go out of the main gate, it was past 5 p.m. The question for consideration is, whether in view of the fact that those vehicles had left the main gate after 5 p.m., the petitioner had contravened the provisions of Rule 224(2) of the Central Excise Rules. At this sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on. Under this definition before any particular premises or precincts could be considered as factory or a part of the factory in the premises or precincts in question, excisable goods other than salt should be m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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