RAJU, J.

The above writ appeal has been filed against the order of a learned single Judge of this Court dated 27-9-1988 in W.P. No. 1833 of 1982 whereunder the learned single Judge of this Court was pleased to allow the writ petition filed seeking for the issue of a writ ofcertiorarified mandamusto call for and quash the proceedings of the second respondent - Collector of Central Excise in C.N. III/10/488/81-IA (RC), dated 6-12-1982 and consequently, restrain the second respondent from collecting the amount of duty to the tune of Rs. 12, 78, 921.69 already refunded to the writ petitioner/respondent herein.

2.The relevant facts necessary for appreciating the issue raised before us are, that the respondent are manufacturers of iron and steel products and they held Central Excise licence for the same under Tariff Item 26AA and in addition, they also manufactured during the relevant point of time in their factory,

(1) Collecting Electrodes Sections.

(2) Punched `C' Section.

(3) Shutter Lath Section and

(4) Fork Blades for cycles.

and the item shutter lath was manufactured out of cold rolled strips. When Tariff Item 68 was introduced in the year 1975, the respondent were said to ha