The prayer in the writ petition runs in the following lines :-

"For the reasons stated in the accompanying affidavit, it is humbly prayed that this Honourable Court may be pleased to issue a Writ of Certiorarified Mandamus or any other Writ, Order or direction in the nature of certiorarified Mandamus calling for the records relating to the Notification in M.F. (D.R.B.) No. 71/77-C.E., dated 28-4-1977, as amended by Notification No. 25/79-CE, dated 1-3-1979 and Notification No. 109/80-CE, dated 19-6-1980 on the file of the 1st respondent and quash the same insofar as it relates to the petitioner and restrain the respondents herein from collecting Excise Duty again from the petitioner herein under the same Tariff Item No. 17(2) of the Central Excises and Salt Act, 1944 insofar as it relates to the petitioner and pass such further or other orders as it may deem fit." *

2.The petitioner is licenced to produce bituminised polythene lined kraft paper, waxed kraft paper and other similar products. The petitioner is producing polythene lined kraft paper and waxed kraft paper for the last 10 years as per the conditions of the licence. The petitioner is purchasing the main raw mat