M/S. PUNJAB FOOTWEAR LIMITED, JALANDHAR vs COLLECTOR OF CENTRAL EXCISE, CHANDIGARH

The Supreme Court held that under Notification No. 88 of 1977 CE, the number of workers employed by both the appellant and M/s Stepwell Industries Limited must be aggregated to determine eligibility for excise duty exemption. The Court affirmed the Tribunal's decision that since the total number of workers exceeded 49, the appellant was not entitled to the benefits of the notification. The ruling clarified that the definition of 'manufacturer' includes all factories involved in the production process, thereby upholding the Collector's and Tribunal's findings.