( 1 ). The appellants manufacture liquid pure carbon dioxide for use in soft drinks, fire extinguishers and other industrial uses. The appellants filed a classification list on 23/3/1978 claiming exemption from the payment of excise duty in respect of carbon dioxide manufactured and cleared by them on the basis of Notification No. 71 of 1978 dated 1/3/1978 under which full exemption was granted up to an aggregate value not exceeding rupees five lakhs, in respect of certain goods specified in the said Notification which were cleared on or after 1st April of any financial year. Carbon dioxide is one of the commodities mentioned in the Notification.

( 2 ). The classification list filed by the appellants was kept pending and was not approved by the Assistant Collector of Customs since there was a dispute as to whether the appellants were to be considered as the manufacturers of the goods or whether Coromandal Fertilizers Ltd. were the manufacturers. Ultimately an order was passed in favour of the appellants by the government of India being Revision Order No. 939 of 1979 dated 30-10- 1979. In the meanwhile, on 5/7/1979 the Superintendent of central Excise informed the appellants that th