1962 (8) TMI 3

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.... are connected petitions. The same petitioner has filed all these petitions. In these petitions, 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 manufa....

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....rts that were carrying the sugar in question went near the main gate, they were stopped by the Central 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 ....

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....Factory' means any premises including precincts thereof, wherein or in any part of which excisable goods 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....