( 1 ) THE facts involved in the present application lie within a very narrow compass. The petitioners are the manufacturers of electric storage batteries which are supplied to the Railways and are known as Train lighting cells. The process of manufacture with which we are concerned in. this Rule admittedly is that the containers for these batteries are supplied by the Railway Authorities to the petitioner and then they are recharged and sold to the Railways. In the bills which have been annexed to the petition, the price of the batteries, which have been sold, has been shown as Rs. 291. A rebate has been given of Rs. 50 to the Railways for the containers. In the past, the Excise Authorities had been charging duty on the basis that the value of the articles were Rs. 241. Thereafter, the Excise Authorities were of the view that this Rs. 50 is also a part of the excisable cost with respect to the transaction and demand was made for differential duty on the basis thereof.

( 2 ) BEING aggrieved by the demand, the petitioner went upon appeal and succeeded before the Appellate Authority. On revision, however, the Revisional Authority took a different view and upheld the o