Judgment

BALAKRISHNA ERADI, J. :- In these three appeals the parties involved are the same and the point arising for determination is identical. Hence they were heard together and are being disposed of by this judgment.

2. The Bata Shoe Company Ltd. (hereinafter called the Company) is an existing company within the meaning of The Companies Act, 1956; with its head office at No. 30, Shakespeare Sarani, Calcutta 17. The company is engaged in the business of manufacturing and dealing in articles of footwear and accessories. For the purposes of the said business, the company has three manufacturing establishments namely, a factory at Batanagar in the district of 24-Parganas, West Bengal, another factory at Bataganj near Patna in the State of Bihar and a third manufacturing establishment at Faridabad in the State of Haryana. By virtue of Entry 36 of the First Schedule in the Central Excises and Salt Act, 1944 (hereinafter called the Act), footwear and parts thereof in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power is chargeable to excise duty, the rate of duty being ten per cent ad valorem in respect of footwear and fifteen per cent a