S. RAMALINGAM, J

These writ appeals are against the common order made in W.P. Nos. 6048, 6049 and 6050 of 1984.

2.The facts of the case are as follows:- The respondent in the writ appeals, who is the petitioner in the writ petitions and who, for the sake of uniformity, will hereinafter be referred as to the petitioners manufactures cigarettes on which excise duty is payable. By an exemption Notification No. 30/79-Central Excise, dated 1-3-1979, made under Rule 8 of the Central Excise Rules, 1944, the Central Government exempted cigarettes falling under a particular description from so much of the duty of excise leviable thereon, as is in excess of the duty specified in the corresponding entry in Column (2) of the Notification. The petitioner had the benefit of this exemption Notification and was clearing the manufactured cigarettes on payment of the concessional excise duty.

3.However, by a Notification No. 284/82-C.E., dated 30-11-1982, hereinafter referred to as the withdrawal Notification, the earlier Notification No. 30/79-Central Excise, dated 1-3-1979 was rescinded.

4.On a demand being made for payment of full excise duty without any concession for the period between