In this writ petition, the petitioner impugnes the exemption Notification No. 41/81-C.E. dated 1-3-1981 issued by the second respondent pursuant to powers under Rule 8(1) of the Central Excise Rules, 1944, hereinafter referred to as the Rules, the said notification as amended by a subsequent Notification No. 139/81-C.E. dated 2-7-1981 in relation to clauses (i), (v) and (vi) found therein. These clauses relate to the processes of box making, labelling and bandrolling and packaging. The only point urged by Mr. K.P. Jagadeesan, learned counsel for the petitioner, is that the power of exemption under Rule 8(1) of the rules could be exercised only with reference to the process of manufacturing as stated in the impugned Notification No. 41/81-C.E. dated 1-3-1981, and the above processes could not come within the ambit of process of manufacturing and hence the power of exemption was lacking, and on this ground, learned counsel wants this Court to frown upon the said clauses under Article 226 of the Constitution of India. Learned Counsel does not question the constitutional validity of Rule 8(1) in view of the decision of the Supreme Court inOrient Weaving Millsv. Union of Ind