Ajit Kumar Sengupta, J. - (1.) In this application under Article 226 of the Constitution the petitioner has challenged a show cause notice dated 10th September, 1981 issued by the Additional Secretary, Government of India under Section 36(2) of the Central Excises and Salt Act, 1944 for revising the order passed by the Appellate Collector of Central Excise dated 30th April, 1981. The notice dated 27th November, 1981 has called upon the petitioner to pay duty at the rate of 8% under item 68 of the Central Excise Tariff. The facts leading to the issuance of the said impugned notice are stated briefly hereafter.
(2.) The petitioner manufactures cast iron rolls and cast steel rolls. Central Excise duty under the Central Excises and Salt Act, 1944 (hereinafter referred to as the said Act) was at all material times leviable on the manufacture of the said Cast Iron Rolls and Cast Steel Rolls under. Item Nos. 25 and 26AA. respectively of the First Schedule to the said Act. The duty leviable under the said Act was exempted from time to time either wholly or in part under the various notifications issued under the provisions of the Central Excise Rules, 1944 (hereinafter referred to as the said Rules), During the period when the duty was exempt only in part, the Central Excise authorities levied and collected duty on Cast Iron Rolls under Item No. 25 and Cast Steel Rolls under Item No. 26AA.
(3.) Cast Iron Rolls are being manufactured by the petitioner since the year 1968 and cast steel rolls since the year 1969. Till March 1, 1975 it was the admitted position that cast iron rolls and cast steel rolls were classifiable under Item No. 25 and Item No. 26AA. respectively of the First Schedule, to the Central Excises & Salt Act, 1944 (hereinafter referred to as the said Act). On the aforesaid basis exemptions under notifications No. 74/62 C.E. dated April 24, 1962 and 133/65 C.E. dated August 20, 1965 were granted to the petitioner in respect of cast iron rolls and cast steel rolls respectively.;