JUDGMENT

VENKATARAMIAH, J.:—This appeal by special leave is filed against the judgment and order dated November 22/23, 1978 of the High Court of Gujarat in Special Civil Application No. 577 of 1978 (reported in 1979 ELT (J) 608) filed under Article 226 of the Constitution.

2. Appellant No. 1 is a company which is engaged in the business of manufacturing different types of glass viz. figured glass, wired glass, coloured figured glass, rolled glass and coolex wired glass at Vallabh Vidyanagar in the State of Gujarat from the year 1963. Appellant No. 2 is the Managing Director of appellant No. 1. The Central Excise Department had levied and collected excise duty on the said goods on the basis that they belonged to the category of sheet glass and were therefore subject to payment of excise duty under item 23A (1) of the First Schedule to the Central Excises and Salt Act, 1944 (herein at ter referred to as the Act). On February 20, 1976, the appellants applied for the refund of excess duty paid by them from October 1, 1963 up to the of the application on the ground that the items of glass in question were distinct commercial goods known in the market as figured glass wired glass, coloure