1. O. P.180 of 1959 as filed originally, was by four petitioners jointly, for quashing four notices, Exts. P1 to P4 issued to them separately, by the respondent, the Deputy Superintendent of Central Excise, Trichur M.O.R. On objection being taken to the form of the petition, it was split into four petitions and numbered as O.Ps.180,180 [A], 180[B] and 180 [C] of 1959. The petitioners are four firms, which carry on business, in different names, of extracting vegetable non-essential oil.. As per item 23 in Schedule I of the Central Excise and Salt Act of 1944, referred to hereafter as the "Act", a duty at the rate of Rs. 112/- per ton, is imposed on such oil cleared by a manufacturer. But S.37 [2] [xvii] of the Act has provided, that rules may be enacted by the Central Government so as to "exempt any goods from the whole or any part of the duty imposed" by the Act. Accordingly, by R.8 of the Central Excise Rules, 1944 the Central Government is authorised to exempt from time to time by notification in the official gazette, any excisable goods from the whole or part of the duty leviable thereon. Three notifications have been made under this Rule, the first being dated Novem