Judgment

GROVER, J. : All these appeals by special leave against the orders made by the Central Government under section 36 of the Central Excises and Salt Act, 1944, hereinafter called the "Act", involve common questions and shall stand disposed of this judgment.

2. The facts and circumstances relating to C. A. 976 of 1966 may alone be stated. The appellant carries on business, inter alia of manufacturing and selling various kinds of paper and boards at its factory at Brajrajnagar in the district of Sambalpur in the State of Orissa. It manufactures various types and qualities of paper. It is stated that there are three types of paper which are principally manufactured. Those are Creamwove paper, map litho paper and writing paper. In the appeal the facts of which are under consideration we are concerned with creamwove paper on which excise duty was levied. From the year 1960 till July 1961 creamwove paper was being assessed as printing and writing paper under item 17 (3) of the First Schedule to the Act, the rate being 35 np. per Kg. Sometimes in July 1961 the Central Excise authorities required the appellant to send samples of the said paper to the Chemical Examiner of the Central