Satyeshwar Roy, J.

1. The petitioner, a private limited company, is a manufacturer of soft drinks in its factory at Adityapur in the district of Singhbhum. Initially it was manufacturing Coca (Cola) and Fanta Orange. It entered into an agreement on 25th December, 1977 with respondent No. 5, Modern Bakeries (India) Ltd. for manufacturing non-alcoholic beverage known as "77". The sole manufacturing, selling and distributing agent of the composition for preparation of "77" was respondent No. 5. The agreement entered into by and between the petitioner and respondent No. 5 is annexure 1 to the writ petition. According to the order dated 18th September, 1978 of respondent No. 2 contained in annexure 7, as the petitioner was manufacturing "77" for and on behalf of respondent No. 5, it was not entitled to exemption issued under Rule 8(1) of the Central Excise Rules, 1944 (the Rules) on 4th July, 1977 copy of the notification issued under that rule is annexure 2.

2. In this application, the petitioner has prayed for issuance of appropriate writ for quashing annexure 7 on the ground that in terms of annexure 1, the petitioner was itself a manufacturer of soft drink "77" and was not m