1966 (3) TMI 18

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....g upon perusing the petitions and the affidavits filed in support thereof the order of the High Court, dated 1-1-1965 and 30-12-1964 respectively and made herein, and the Counter affidavit filed herein and the records relating to the grant of exemption to the petitioner from payment of Excise Duty in respect of Cotton Fabrics as per Government of India Ministry of Finance (Revenue Department) Noti....

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....nth for home consumption, as per Notification No. 44 of 1962, dated 24th April, 1962. 3. The petitioners in Writ Petition No. 1988 of 1964 are M/s. Sivan Printing and Dyeing Factory, Erode. The partnership was started with four partners on 22-8-1956 and was registered in 1956. On 22-8-1963 one partner left and the three others constituted the partnership firm. They obtained a licence L. 4 No. 2....

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....44. By this notification the Central Government exempted the first 20,000 sq. metres of cotton fabrics cleared in a month for home consumption from any processing factory as defined in rule 96 D of the said rules from so much of the duty as it in excess of the duty leviable under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 43/62, dated 24th Ap....

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....cording to the petitioners though 3 of the persons that constituted the first firm were also partners in the second firm, the proviso would not apply. According to Mr. Mani, learned counsel for the petitioners, a partnership was not intended to be covered by this proviso. On a reading of the proviso, I am unable to accept this contention. Every partner has admittedly a proprietory interest in a pa....