JUDGMENT

BHAGWATI, C.J.I. :— These appeals and writ petition raise a short question of the construction of the expression "duty of excise" employed in two Notifications issued by the Government of India under sub-rule (1) of R. 8 of the Central Excise Rules 1944, one bearing No. 123/74-C.E. dated 1st August 1974 and the other bearing No. 27/81-C.E. dated 1st March 198 1. The question is whether this expression is limited in its connotation only to basic duty of excise levied under the Central Excises and Salt Act, 1944 or it also covers special duty of excise levied under various Finance Bills and Acts, additional duty of excise levied under the Additional Duty of Excise (Goods of Special Importance) Act, 1957 and any other kind of duty of excise levied under a Central enactment. If this question is decided in favour of the assessee and it is held, accepting the contention of the assessee, that the expression "duty of excise" in the two Notifications is not confined only to the basic duty of excise levied under the Central Excises and Salt Act, 1944 but also comprises special duty of excise, additional duty of excise or any other kind of duty of excise, a further contention is rais