P.B.Mukharji, CJ. - (1.) This is an appeal by Data Shoe Company Private Limited from the judgment and order of P.K. Banerjee J. dated the September 25, 1970, in Civil Revision Case No. 297(W) of 1970.
(2.) The grounds taken in the appeal are that the learned Judge cried in interpretation of the intent and scope of Section 4 and the Explanation thereto of the Central Excises and Salt Act of 1944 and the rules made thereunder. The essence of that allegation is that the learned Judge failed to appreciate that under the provisions of Section 4 of the Central Excises and Salt: Act, the "value" of any article must first be determined after deducting the trade discount allowance and the amount of duty payable from the wholesale cash price. It is also alleged that the learned Judge was in error in so far as Item No. 36 of the First Schedule to the Central Excises and Salt Act, 1944 indicates that duty will be paid ad valorem on footwear and therefore it was imperative first to arrive at the "value" in terms and in the manner prescribed under Section 4 of the Act and then only could it be seen whether such value was below Rs. 5 so as to qualify for the exemption under the notification.
(3.) There is also a cross-objection by the respondents - the Collector of Central Excise, the Superintendent of Central Excise and the Union of India. In the cross-objection, the grounds are that the learned Judge was wrong in holding that the demands for payment of duty made in the notice annexed to the writ petition were barred by lapse of time and were not recoverable and in holding that the period of limitation was three months. It is their contention that the learned Judge should have held that the demands were made all within time and he ought not to have directed the issue of the writs in the nature of mandamus and certiorari.;