Dipak Kumar Sen, J. - (1.) The facts and proceedings leading up to this appeal are shortly as follows:
(2.) The Indian Rayon Corporation Ltd., the appellant, carries on business under the name of style of Jayashree Textiles & Industries at Rishra in the district of Hooghly, West Bengal where the appellant owns and runs a factory. The appellant at the material time manufactured flax fabrics at the said factory.
(3.) Flax fabrics were at the relevant time, included as an item in the Tariff Schedule to the Central Excises & Salt Act, 1944, under Serial No. 22AA and was made subject to an ad valorem excise duty of 15%.;