Judgment

VENKATARAMIAH, J. :- This appeal by certificate under Article 133(1)(a) of the Constitution is filed against the judgment and order dated July 9/10, 1969 in Special Civil Application No. 624 of 1964 on the file of the High Court of Gujarat filed under Art. 226 of the Constitution by M/s. The Atul Products Ltd., the respondent in this appeal.

2. The respondent is the owner of a factory at Atul in the State of Gujarat in which it has been carrying on the business of manufacturing dyes, chemicals and pharmaceuticals for a number of years. By the Finance Act of 1961 synthetic organic dyestuffs (including pigment dyestuffs) and synthetic organic derivatives used in any dyeing process were added as Item 14D in the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) with effect from March 1, 1961 and consequently the respondent became liable to pay excise duty imposed by the Act on two of its products known as cibagenes and cibanogenes which were being manufactured by it by virtue of S. 3 of the Act which provided that excise duty prescribed by the Act was leviable on all excisable goods specified in the First Schedule to the Act. Item 14D