S.C.Ghose, J. - (1.) This appeal arises out of a judgment and order dated 27th September, 1974 passed by Masud, J. By and under the said judgment and order Masud, J. held that pending applications filed by the respondents for assessment of Excise duty under Section 4(a) of the Central Excises and Salt Act, 1944 shall be determined by the Excise Authorities in accordance with the principles of law laid down in the case of A.K. Roy and Anr. v. Voltas Limited, that is to say on the basis of the wholesale cash price comprising manufacturing cost and manufacturing profits only. By, and under the said judgment and order Masud, J. disallowed the petitioner's claim for declaration that all assessments of Central Excise duty made by the respondents for the period 1961 till the date of the making of the application under Article 226 of the Constitution by the appellant are null and void and refused to order reassessment of the same on the basis of the law laid down by the Supreme Court in the said case A.K. Roy and Anr. v. Voltas Limited.
(2.) Against the order mentioned earlier passed by Mausd, J. in favour of the appellants the respondents have also filed crossobjection.
(3.) The appellant is a manufacturer of diverse electric lamps such as incandescent lamps, flourescent lamps, miniature, prefocus and gaseous discharged lamps otherwise known as M.V.D. Lamps. The said goods are excisable goods falling under Item No. 32(1), 32(2) and 32(3) of the First Schedule of the Central Excises and Salt Act, 1944 (hereinafter mentioned as the "said Act").;