Susanta Chatterji, J. - (1.) The present Rule was issued on 30- 7-1985 at the instance of the writ petitioners Corrugating & Paper Processing Company (P) Ltd. and its Director, praying, inter alia, for a declaration that Section 11 -B of the Central Excises and Salt Act, 1944 is ultra vires, for issuance of a writ of certiorari to quash and/or set aside the order/decision dated 16.6.1984 issued by the respondent No. 2, the Assistant Collector of Central Excise, Calcutta XIV Division, Calcutta and the impugned order in Appeal dated 23-2-1985 passed by the respondent No. 1, Collector of Central Excise (Appeals), Calcutta and for consequential order to refund the sum of Rs. 2.40 lakhs collected from the petitioners in excess of the central excise duty during the year 1981-82 and/or a direction upon the respondents to consider the petitioners' representation dated 7-4-1984 for refund of the amount paid in excess in the light of exemption notification No. 105/80-CE dated 19-6-1980 as amended and for other reliefs as fully stated in the writ petition.
(2.) The writ petition and the rule thereon are contested by filing affidavit in opposition. The petitioners have also filed reply thereto reiterating the stand taken in the writ petition.
(3.) Having heard Mr. R.N. Das, learned counsel for the writ petitioners and Mr. Samarender Nath Banerjee, learned counsel for the respondents Central Excise authorities and considering the materials on record, it appears to this Court that the petitioners have averred and prayed that by notification No. 105/80-CE dated 19-6-1980 as amended by notification No. 48/81 -CE dated 1 -3-1981, No. 72/81 -CE dated 25-3-1981 and No. 127/81 -CE dated 8-6-1981 issued under Rule 8(1) of the Central Excise Rules, the Central Government granted exemption to first clearance of goods Rs. 30 lakhs in respect of goods falling under Tariff Item No. 68 upon fulfilment of certain conditions.;