(1) THESE appeals are preferred against an order of the government of India made on a revision petition filed by the appellant under Section 36 of the central Excise Act, as it obtained at the relevant time. It dismissed the revision petition. The controversy herein lies in a narrow compass. The appellant is engaged in the manufacture of corrugated boards. He was availing the benefit of the exemption notification contained in Notification No. 135 of 1967 dated 3/7/1967.

(2) ON 8/9/1967, the government of India issued another exemption notification with respect to paper - being Notification No. 208 of 1987 - which reads as follows:

"IN exercise of the powers conferred by sub-rule (1 of Rule 8 of the central Excise Rules, 1944, the central government hereby exempts the first 1000 metric tonnes of paper, all sorts, falling under Item 17 of the First Schedule to the central Excises and Salt Act, 1944 (I of 1944 (other than strawboard, millboard, newsprint, tissues including cigarette tissue, glassine paper and grease proof paper) cleared by any manufacturer for home consumption during any financial year, from seventy-five per cent of the duty of excise leviable there