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Issues: Whether a company having more than one factory or place of business is entitled to separate excise licences for each unit, and whether the proviso to Rule 175(3) applies to manufactured products.
Analysis: Rule 175(3) requires a separate licence in respect of each place of business where the applicant has more than one place of business. The proviso is confined to unmanufactured products and operates only where such places are situated in the same town or village and the business is carried on in the same name as the principal place of business. The limitation in the proviso does not extend to manufactured products. Accordingly, for manufactured products, separate licences may be obtained for each place of business even if the units are in the same town, in close proximity, or within the same compound.
Conclusion: The assessee was entitled to separate licences for the two factories, and the Revenue's appeal failed.
Final Conclusion: The decision affirms the right to obtain separate excise licences for distinct places of business engaged in manufactured products, and confines the proviso to the special case of unmanufactured products.
Ratio Decidendi: Where the statute mandates separate licences for each place of business, the proviso cannot be extended beyond its express field, and it applies only to the category of unmanufactured products specified therein.
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