Court : Allahabad
Decided on : Jan-31-1977
Reported in : 1979(4)ELT391(All)
..... the time of the removal of the article chargeable with duty from the factory or other premises aforesaid.'7. for section 4 of the act, a new section was substituted by the central excises and salt (amendment) act, 1973. the relevant portions of sub-section (4) of new section 4 read :'4(4). for the purpose of this section, ..... article with which we are concerned.4. sub-section (1) of section 3 of the act provides, inter alia, that duties of excise shall be levied and collected on all excisable goods produced ..... . clause (f) of section 2 of the act defines 'manufacture' as including 'any process incidental or ancillary to the completion of a manufactured product'.separate definitions of 'manufacture' in sub-clauses (i) to (iv) of that clause with reference to certain goods like tobacco, salt and patent or proprietary medicines, have no application to the .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-28-1977
Reported in : AIR1978All139
..... he had sufficient time to appear and answer the plaintiff's claim. the proviso added by this court has now been ingrafted in rule 13 itself by parliament by the amending act no. 104 of 1976. admittedly, at the relevant period when the question arose before the courts below the proviso as added by this court ?was in force. both the ..... summons on the defendant by registered post was not sufficient, as such the ex parte decree was rightly set aside by the court below. the learned judge considered the orissa amendment to order ix rule 13 which also contained a proviso to the effect that no ex parte decree shall be set aside on the ground of irregularity in the service ..... deliberately despite knowledge of the date of hearing in the suit. the findings of the courts below are findings of fact which in our opinion, do not suffer from any patent error of law and it is not open to this court to reconsider the evidence or record fresh findings in the present proceedings.5. shri k. c. saksena, learned .....
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