The petitioner has filed this writ petition challenging the correctness and validity of the order dated 31-1-1989 passed by the second respondent in the petition. The petitioner is engaged in the manufacture of a product marketed in the brand name "Janatha Cem". According to the petitioner, it is a kind of cement obtained by heating limestone and charcoal in a kiln. As per the affidavit of the petitioner, the product was being cleared as Sagol under Tariff Item No. 23 of the First Schedule of the Central Excises and Salt Act, 1944 as it stood till it was replaced by the Central Excise Tariff Act, 1985. The petitioner has also availed of exemption from excise duty under Notification No. 5/1970 dated 31-1-1970. The Notification exempted

"cement commonly known as Sagol and obtained by heating limestone and burnt coal in a kiln"

from the whole of duty of excise leviable thereon. In 1976, sample of the petitioner's product was drawn by the Superintendent of Central Excise, Rajapalyam and the petitioner was informed that the sample is calcium hydroxide in powder form and it is not cement based water paint. In 1981, the petitioner was called upon to submit his profit and loss