The point involved in all these writ petitions relates to the validity of the Notification No. 73/81-C.E., dated 25-3-1981, being a notification issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 amending an earlier Notification 80/80-C.E., dated 19-6-1980 and therefore, I am passing a common order in the above writ petitions.

2.I will set out the facts in writ petition No. 1940 of 1981: The petitioner is a manufacturer of patent or proprietary medicines. The petitioner does not own a factory of her own for manufacture. She has obtained a licence under the Drugs Act known as "loan licence" enabling her to use the factory premises of another factory owner. Actually, the petitioner is using the factory of M/s. Medhopharm at Thiru-Vi-Ka Nagar, Madras-6. It is stated that there are other loan licensees attached to the said factory. The produce manufactured by the petitioner falls under Tariff Item 14-E of Schedule I to the Central Excise Act which attractsad valoremduty, the prescribed rate of duty being 12 /2%ad valoremtogether with a special excise duty of 5%.

3.In and by Notification No. 80/80-C.E., dated 19-6-1980 exemption was granted on all excisable