( 1 ) THE petitioner is a manufacturer of Rubber products, which are exigible to duty under Tariff item No. 16a of Schedule I to the Central Excises, and Salt Act, 1944, ('the Act' ). On 19-11-1981 the petitioner entered into a sub-lease agreement with M/s. Regal Rubbers under which the petitioner acquired sub-lease rights in respect of premises, equipments and machinery, etc. , of factory unit No. 1, situated at No. 122, Industrial Suburb, Rajajinagar, Bangalore. The petitioner started production on 1-12-1981, and we are concerned with the clearances of the rubber products upto 31-3-1982. The petitioner applied and obtained licence - L4 - to manufacture the rubber products in the said factory. On 24-11-1981, the petitioner filed a classification list as required under Rule 173b of the Central Excise Rules ('rules') for approval by the proper authority. In the said classification list it was declared by the petitioner that the manufacturer of rubber products was dutiable under Tariff Item No. 16a (1) of Schedule I to the act. The petitioner also claimed exemption from payment to duty under Notification No. 80/80, dated 19-6-1980, as amended from time to time. Under this notificatio

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