JUDGMENT

B.P. Jeevan Reddy, J.-- Sub-section (1) of Section 37 of the Finance Act, 1978, levied a special duty of excise equal to five percent of the amount of excise duty chargeable on goods. The levy came into effect on and from March 1, 1978 and was to remian in force till Marve 31, 1979. Sub-section (3) provided that the said levy shall be in addition to the duties of excise chargeable on such goods under the law in force. Sub-section (4) provided that the provisions of the Central Excise Act and the rules made thereunder shall apply, as far as may be, in relation to the levy and collection of the special duties of excise levied under the said section. The question in this batch of appeals is whether the goods manufactured prior to March 1, 1978 but removed on or after March 1, 1978 are liable to pay the special duty of excise. Section 37 reads as follows :

"(1) In the case of goods chargeable with duty of excise under the Central Excise Act as amended from time to time, read with any notification for the time being in force issued by the Central Government in relation to the duty so chargeable there shall be levied and collected a special duty of excise euqal to five percent of