( 1 ) THIS appeal is directed against the order of our learned brother Jeevan Reddy. J. dated 12-10-1979 passed in W. P. No. 1615/1978, dismissing the petition for the issuance of a writ of mandamus, restraining the Central Excise authorities and the Central Government from levying and collecting excise duty on "coffee-Chicory Mixture".

( 2 ) THE appellant herein M/s. Brooke Bond India Ltd. , was the petitioner in the Writ Petition. The petitioner-company has 33 Area sales offices and seven Factories in different parts of India, including the factory at Ghatkesar, Ranga Reddy District and is represented by its Factory Manager. The petitioners carry on the business of selling among other items "coffee-Chicory Mixture". The activities of the petitioners consist of purchasing coffee seeds, roasting and grinding them and preparing coffee powder out of those seeds by mechanical process involving consumption of power. The petitioners also purchase chicory-roots and then they are subjected to roasting and grinding by mechanical process involving consumption of power. The powders thus obtained from coffee and chicory are then blended by mechanical process involving consumption