( 1 ) THE petitioner is a Company incorporated under the Companies Act and is engaged, inter alia, in the manufacture of carbon paper. In the writ petitions, the petitioner has prayed for quashing the order of the Assistant Collector Annexure 'd' and that of the Appellate Collector Annexure 'g' and the notice of demand, Annexure 'h'. The two writ petitions relate to the demand made to pay difference of excise duty for the period 16-10-1978 to 18-4-1979 and the demand made for the further period 16-4-1979 to 22-2-1980 as per Annexure 'h'.

( 2 ) A show cause notice was issued to the petitioner Company on 16-4-1979 proposing to demand difference of duty on the carbon paper cleared during 16-10-1978 to 15-4-1979. This item had been subjected to duty under item 68 as per the classification list approved by the proper Officer. What was proposed to be done under the show cause notice was to demand difference of duty payable under item 17 (2) of the Central Excise Tariff which was amended with effect from 27-5-1976.

( 3 ) THE petitioner replied to the show cause notice contending that the carbon paper manufactured by the petitioner Company was being rightly subjected to duty under Item 6

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