9911796707
TMI Blog1978 (12) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... uance of rule 96 of the Central Excise Rules, 1944, the Central Government hereby fixes with effect from the 1st March, 1968, for embroidery machines employed for manufacturing embroidery in the piece, in strips or in motifs on each variety of base fabrics specified in column (2) of the Table below, the rate of duty specified in the corresponding entry in column (3) thereof :- Table S.No. Variety of base fabrics on which embroidery is made Rate of duty per metrelength of the machine per shift 1 2 3 1. Nylon fabrics and woollen fabrics Rs. 30.50 2. Cotton fabrics and rayon fabrics Rs. 15.25 Provided that in respect of every embroidery machine installed prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . and the second shift from3.30p.m.to 12.00 midnight with half an hour rest, in the duration of each shift. The Central Excise Department, however, contended that in view of the explanation contained in the said Notification, which defines the word "shift" as a period of eight hours duration irrespective of whether the machine was working for the full period or not, the petitioner-factory must be deemed to have worked in the shifts because the total working hours of the petitioner comes to 17 hours as it exceeds the duration of 16 hours comprising two shifts. In view of this interpretation put upon the explanation three demand notices, dated October 19, 1968, October 24, 1968 and October 25, 1968 were served on the petitioners for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have run the Factory only in two shifts. He submitted that under the provisions of section 55 of the factories Act, the employer was enjoined to fix the period of work in the factory each day, so that no period will exceed five hours and that no worker shall work for more than five hours before he has had an interval of at least half an hour. He, therefore, pointed out that although the shift timings are from 7.00 a.m. to 3.30 p.m. they include a period of half an hour by way of interval as required by the provisions of section 55 of the Factories Act. Similar is the position with the second shift from 3.30 p.m. to 12.00 mid-night. He contended that having regard to these facts, it is impossible to hold that the working of the factory in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 55 of the Factories Act. There is no merit in this contention because in paragraph 9 of the petition, the petitioner-factory has specifically stated that the petitioners have also pointed out that from the documents submitted by them to the Superintendent of Central Excise, it was clear that the petitioner's shift timings were from 7.00 a.m. to 3.30 p.m. and 3.30 p.m. to 12.00 mid-night with half an hour rest and that the Excise authorities were fully aware of the same and had issued certificates to that effect. This averment in the petition has not been denied in the return. The position is also clear from the letter, dated November 14, 1968 by the petitioners to the Assistant Collector, Central Excise Department annexed to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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