TYAGI (Actg.) CJ.—M/s. S. Zoraster & Company (Supplies) Pvt. Ltd has field this writ petition under Art. 226 of the Constitution praying that the Union of India may be restrained by issuing a writ of prohibition from levying and collecting excise duty on their product; namely, woollen industrial felt under the Central Excise and Salt Tax Act, 1944 (hereinafter referred to as the Act). It was further prayed that the amount of Rs.7,52,220.50 paisa collected by the respondent as excise duty from the petitioner company be ordered to be refunded to the petitioner.

2. The petitioner-company manufactures woollen felts at Jaipur. The woollen felts and allied product manufactured by the company, according to the petitioner, are used for industrial purposes, and not for wearing apparels and therefore it does not fall within the expression woollen fabrics as used in Item No. 21 of Schedule-I annexed to the Act under which the excise duty is charged.

3. According to the averments made by the petitioner-company there is similar factory known as Gujarat Woollen Felt Mills, Baroda producing exactly the similar material. That Mill challenged in the Gujarat High Court the levy and collection of excis

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