JUDGMENT

HANSARIA, J. :- The short point which needs to be decided by us, on the matter being required to come before a larger Bench, is relatable to Notification No. 146/74 dated 12-10-74 issued by the Department of Revenue and Insurance, Ministry of Finance, in exercise of powers conferred by Rule 8(1) of the Central Excise Rules, 1944, whereby sugar described in column (2) of the Table to the Notification was exempted from so much of the duty of excise leviable thereon as is specified in the corresponding entry in columns (3) and (4) of the Table.

2. The relevant portion of the Notification reads as below : -

TABLE

Sl.No. Description of sugar Duty of excise

Free sale sugar Levy sugar

1. x x x x

2. Sugar produced in a factory during the period commencing on the 1 st day of December, 1974 and ending with the 30th day of September, 1975, which is an excess of the average production of the corresponding period of the preceding five sugar years, that is : -

(a) on excess production up to 7.5% Rs. 20/- Rs. 5/-

per quintal

(b) on excess production on the next 10% Rs. 40/- Rs.10/-

Per quintal

(c) on excess production on the next 10% Rs. 5/- Rs. 14/-

per quintal

(d) on excess production o