SUSANTA CHATTERJI, J.

( 1 ) THE present Rule was issued on 29-4-1982 at the instance of the writ petitioners praying, inter alia, for issuance of a Writ of Mandamus commanding the respondents to withdraw, cancel and/or rescind the purported notice dated 18-1-1982 and all the purported proceedings relating thereto and not to levy any duty under the Central Excises and Salt Act, 1944 and the Rules thereunder. The said purported notice dated 18-1-1982 was issued by the Assistant Collector of Central Excise, Chandernagore Range.

( 2 ) IT is the specific case of the petitioners that the petitioner Company carries on the business of cold storage. The respondents are allegedly contending that the welding of the duty paid, steel pipes purchased by petitioner company in 'u' shape for the installation of the petitioner company amounts to manufacture of bunker coils and condensers by the petitioners and hence petitioners are liable to pay duty thereon under Item No. 29a of the First Schedule to the Central Excises and Salt Act, 1944. It is appropriate to state that the said welding is done for the purpose of installation of the cold storage system at the plant of the petitioner company. Ite

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