D.M. Ghandrasekhar, J. - (1.) IN this petition under Article 226 of the Constitution, the petitioners have prayed for quashing the order of the Asstt. Collector, Central Excise, dated 23 -5 -1970, the appellate order of the Appellate Collector, Central Excise, dated 28 -5 -1973 and the order of the Central Govt. dated 30 -9 -74, passed in revision.
(2.) THE petitioners are manufactures of brass cylinders, pipes and tubes. The Central Excise authorities levied excise duty on the goods manufactured by them and they paid the duty. Subsequently they made an application to the Supdt., Central Excise claiming refund of excise duty paid by them. Their claim for refund was on the ground that the goods manufactured by them had been exempted from excise duty under a notification issued by the Govt. of India. The claim for refund was rejected by the Astt. Collector, Central Excise, Rampur, against whose decision the petitioners filed an appeal which was dismissed by the Appellate Collector of Central Excise. The Revision against his order was dismissed by the Central Government. The orders of all these authorities have been assailed in this petition. In order to appreciate the contentions on behalf of the petitioners, it is necessary to refer to the relevant provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) and the notification thereunder relied on by the petitioners.
(3.) SECTION 3 of the Act provides, inter alia, for levy of excise duty on goods manufactured in India at the rates set out in the First Schedule to the Act. Item 26A in that Schedule reads: - * * * *;