( 1 ) THIS is a Writ Appeal filed against the judgment of a learned single Judge allowing W. P. 4815 of 1977 and directing the Assistant Collector, central Excise, Guntur, to refund to the writ petitioner-company an amount of Rs. 3,59, 113-68 which was collected as excise duty from the writ petitioner-company for the period of March, 1969. The quantity of fertilizer which is the subject matter of this writ litigation was manufactured by the petitioner-company by that date. But the fertilizer so produced was packed and was not made ready by then for marketing. On that basis the department demanded on that quantity of fertilizer payment of excise duty by taking the position that although the fertilizer was produced prior to the above crucial date, the production could not be considered complete because the fertilizer was not marketable. The department held that oniy when the fertilizer so produced was loaded into bags and was made marketable, its production should be deemed to be complete. Till than fertilizer should be deemed to have been produced. As the loading of the fertilizer into the bags had taken place subsequent to 1-3-1969, the department had demanded and