K. S. PUTTASWAMY, J.

( 1 ) M/s Alembic Glass Industries Ltd. , Baroda, a public limited company, incorporated under the companies Act, which is the petitioner before us, is engaged in the manufacture and sale of 'glass and glassware' at its two factories, one situated at Baroda and the other situated at whitefield on the outskirts of the City of Bangalore. We are concerned in this case with the whitefield factory.

( 2 ) 'glass and Glassware' manufactured by the petitioner are dutiable to excise duty under the central Excise and Salt Act, 1944 (Central Act No. 1 of 1944) ('the Act' ). In conformity with the act and the Rules made under the Act, the petitioner filed four price-lists before the superintendent of Central Excise, Bangalore, for the period commencing from 1-10-1975 (Exhibit-A1), inter alia, claiming that 'cartons' or 'packing materials' supplied by its buyers and their cost thereto was not includible in the assessable value of excisable goods manufactured and supplied to its wholesale purchasers. On an examination of the said price-lists, the superintendent provisionally accepted the same and allowed the clearance of good without payment of excise duty on the packing m

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