The petitioner herein has produced a feature film under the title 'Adavi Manushulu' in Telugu. According to it, Purana Purush' in Hindi, 'Kattu Manidan' in Tamil and 'Silayugathil Sundarigal' in Malayalam are feature films, based on the original Telugu 'Adavi Manushulu'. It has claimed exemption under a Notification No. 275/77-C.E./ dated 12-8-1977 of the Central Government, issued in exercise of the power under the Central Excises and Salt Act, 1944, .as amended, for 12 prints in each language. The petitioner was, however, served with a show cause notice from the office of the third respondent-Collector of Central Excise, Madras, in C. No. III/10/505/78 LA., dated 24-8-1978 stating that all the 55 prints of the film in different languages were to be treated as one and the same feature film and, therefore, exemption from duty under the said Notification was available only for the first 12 prints, out of the total of 55 prints and for the remaining 43 prints, the petitioner was required to pay duty under Tariff 37(2) of the Central Excise Tariff. The petitioner was accordingly called upon to show cause why a differential duty of Rs. 2, 07, 375/- in respect of 43 prints o