S.R.Roy, J. - (1.) - These two Rules arising out of two different Writ petitions filed by the same petitioner, namely, Dayapara Tea Company Ltd. are taken up for analogous hearing and disposal since they involve common questions of fact and law and this common judgment will govern both the Rules. For convenience it may be sufficient to lay down the facts only of C.R. No. 4167(W) of 1979.
(2.) The petitioner which is a company registered under the Indian Companies Act, is a manufacturer of Vanaspati and Soap, both excisable commodities.
(3.) By notification No. 144/68-C.E., dated 13.7.68 as amended by notification No. 27/73, dated 1.7.73 the Central Govt. exempted from whole of excise duty the first fifty tonnes of household and laundry soap and first twentyfive tonnes of toilet, monopole or textile soap, cleared for home consumption on or after the first day of April in any financial year by any manufacturer whose tota1 production of soap in the preceding financial year did not exceed 500 tonnes.;