The prayer in the Writ Petition runs in the following lines :

"For the reasons stated in the accompanying affidavit, it is prayed that this Hon'ble Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or direction for-bearing the second-respondent from levying and collecting excise duty under Item 17(2) of the Excise Tariff on the Polyethelene Sandwitch paper and Board made by the petitioner in pursuance of the Notification No. 71/77-C.E., dated 28-4-1977 as amended by Notification No. 25/79-C.E., dated 1-3-1979 and Notification No. 109/80-C.E., dated 19-6-1980 passing such other orders as may be deemed fit." *

2.The petitioner manufactures polyethelene sandwitch board with the aid of power. Normally this product would attract Item 17(2) of the Excise Tariff set out in the First Schedule to the Central Excises and Salt Act, 1944, hereinafter referred to as the Act. The three notifications referred to in the prayer in the Writ Petition by themselves do not enable the Authorities to levy the excise duty on the polyethelene sandwitch board The Notification merely specify the limit of exemption. According to the petitioner, no duty at all is leviabl