RAMACHANDRA RAO, J.

( 1 ) THE Andhra Pradesh Paper Mills Limited, Rajahmundry, (hereinafter called "the Mills"), a public Limited Company, has filed this Writ Petition for the issue of a Writ of Mandamus directing the respondents, (1) the Assistant Collector of Central Excise, Integrated Divisional Office, Rajahmundry; (2) Collector of Central Excise, Guntur; (3) Union of India, to allow the Mills to clear the different varieties of paper manufactured by them without insisting on payment of duty on the wrapping paper used internally for packing reams and reels of other varieties of paper manufactured by them.

( 2 ) THE facts leading to the filing of the Writ Petition are as follows : The Mills manufactured different varieties of paper in addition to "mill Wrapper" which is used for packing other varieties of paper and which is used and consumed in the factory itself without being sold to outsiders.

( 3 ) UNDER Section 3 of the Central Excises and Salt Act, 1944 (hereinafter called "the ACT") excise duty shall be levied and collected in such a manner as may be prescribed on all excisable goods at the rates set forth in First Schedule to the Act. Under sub-section (2) thereof, Centra

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