JUDGMENT

A.K. SIKRI, J.

This appeal arises out of the judgment of the High Court rendered in the writ petition filed by the appellant, wherein the appellant wanted the High Court to exercise its powers under Article 226 of the Constitution of India and issue mandamus to the Central Government directing the Central Government to issue a notification under Section 11C of the Central Excise Act, 1944 (hereinafter referred to as the `Act') to the effect that duty payable by the appellant on goods manufactured by it shall not be paid.2. Section 11C of the Act reads as under:

"11C. Power not to recover duty of excise not levied or short2 levied as a result of general practice.-

(1) Notwithstanding anything contained in this Act, if the Central Government is satisfied-

(a) that a practice was, or is, generally prevalent regarding levy of duty of excise (including non- levy thereof) on any excisable goods; and

(b) that such goods were, or are, liable-

(i) to duty of excise, in cases where according to the said practice the duty was not, or is not being, levied, or

(ii) to a higher amount of duty of excise than what was, or is being, levied, according to the said practice, then, the Central Govern