S.R. Roy, J. - (1.) The petitioner company as well as its predecessor, D. Gestetner (India) Ltd. was granted licence to manufacture inter alia, "stencils" under Tariff Item No. 68 of the First Schedule to the Central Excises and Salt Act.
(2.) The petitioner disclosed the price of the said product and removed the quantity on self -removal basis.
(3.) The Superintendent of Central Excise issued a notice to the petitioner as to why excite duty should not be recovered for manufacture of coated paper at the intermediate stage prior to the manufacture of duplicating stencils.;