( 1 ) THE petitioners is seeking to issue a writ of mandamus to direct the respondents to refund Rs. 96,331- 47ps. , claiming that it was an illegal collection. The petitioner is a manufacture of plywood and allied products including flush doors. Their products were assessed to excise duty. Flush doors were taxed under Item 16-B of Schedule I of the Central Excises and Salt Act (1 to 1944), for short, "the Act" at 24%+5% on basic excise duty as special excise duty. The petitioner paid the same without any demur for the period from 18/01/197 8/10/1980. Messrs. Woodcrafts Products, Delhi, when questioned the levy under the said Tariff Item 16-B, the Delhi High Court by judgment dated 17/03/1980 held that the goods were exigible to tax under residuary Item No. 68, ranging from 5% to 8%. It was confirmed by the Supreme Court on refusing special leave. The first respondent, in excise of the power conferred under Rule 8 (1) of the Central Excise Rules, 1944, for short, "the Rules", issued the Notification No. 162/81 -C. E. , dated 11/09/1981, deleting the words "including flush doors" from Item 16-B. It was published in the Gazette and the Collector, Central Excise, Gunt