( 1 ) THE petitioner/assessee is manufacturer of printed cartons and had been paying excise duty on the printed cartons under Tariff Item No. 68 of Central Excise since 1975. The petitioner submitted a revised classification list No. 29/78 on 15th May, 1978 with a representation that printed carton should be exempted from duty under Tariff Item No. 68 since these were products of printing industry and, therefore, eligible for exemption under Notification No. 55/75 dated 1st March, 1975 as amended by Notification No. 114/75 dated 30th April, 1975 and 122/75 dated 5th May, 1975. The Assistant Collector, Faridabad, held that the benefit of exemption claim was not admissible. In appeal, however, the Appellate Collector held that the petitioner manufactured printed cartons and not merely cartons used for packing of goods and as such these goods were to be treated as products of printing industry and thus eligible for exemption from payment of duty. The Appellate Collector order was made on 23rd November, 1978. The Government of India issued to the petitioner a show cause notice dated 24th September, 1979 under Section 36 (2) of the Central Excise and Salt Act, 1945,