( 1 ) THE petitioner , a Public Limited Company, is engaged in manufacturing and selling of aluminium wire rods, aluminium alloy ingots, aluminium circles of different thicknesses, and aluminium strips. These goods are manufactured from aluminium ingots purchased by the petitioner from primary producers, and aluminium scrap purchased from open market.

( 2 ) CENTRAL Excise dutys leviable on aluminium wire bars under Tariff Item No. 27 (a) (ii), while aluminium streips, plates, circles and sheets, and aluminium circles having thickness of above of 0. 56 mm. but not above 2. 00 mm. fall under Tariff Item No. 27 (b) of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as "the Act" ). `aluminium is mentioned under Tariff Item No. 27.

( 3 ) RULE 56a of the Central Excise Rules prescribes a special procedure for movement of duty paid materials or components parts for use in the manufacture of finished excisable goods. Sub - rule (1) of Rule 56a says :"notwithstanding anything contained in these Rules, the Central Government may, by notification in the Official Gazette, specify the excisable goods in respect of which the procedure laid d