K. B. N. Singh, J.

1. In this writ application the petitioner has prayed for quashing the Explanation appended to Notification No.88/77, dated the 9th May, 1977, of the Government of India, Department of Revenue and Banking (Annexure 4), as also the directions, Trade Notice, and Demand Notice contained in letters dated the 31st May, 1977 (Annexure6), 16th June, 1977 (Annexure 5), 17th June, 1977 (Annexure 8), 13th July, 1977 (Annexure9), and the 14th July, 1977 (Annexure 10) demanding excise duty on jalsa brand footwears purchased by the petitioner, in pursuance of Annexure 4.

2. The petitioner is a well-known public limited company, Bata India Limited, with headquarters at Calcutta, which carries on business of manufacture, sale and purchase of footwears and parts thereof. It has factories of its own in the States of West Bengal and Haryana as well as a factory at Bataganj, Patna, in the State of Bihar, in which it manufactures footwears and parts thereof. Besides manufacturing footwears in its factories, it also purchases jalsa brand footwears, manufactured by Respondents Nos.4, 5, 6 and 7, who are small manufacturers, and sells the same to public through various retail s