Judgment

YOGESHWAR DAYAL, J.:- This Civil Appeal arises from the order dated 27th November, 1980 passed by the Division Bench of the Madhya Pradesh High Court in proceedings under Article 226 of the Constitution of India. The proceedings under Article 226 of the Constitution were directed against an order dated 19th January, 1977 passed by the Government of India in exercise of the powers conferred upon them under Section 36 of the Central Excises and Salt Act, 1944 (hereinafter called the Act).

2. The proceedings before the Central Government arose out of the review of an order in appeal passed by the Appellate Collector of Central Excise, New Delhi dated 14th July, 1975. The Appellate Collector by the aforesaid order had accepted various appeals filed by M/s. Kirloskar Brothers Limited, appellant before us against various orders passed by the Assistant Collector, Central Excise, Indore.

3. The material facts giving rise to this litigation are as follows:-

The appellant carries on business of manufacturing power-driven pumps and monoblock pumps at Dewas. For manufacturing mono block type P.D. pump sets and power driven pumps, the appellant purchases electric motors from another compan