This writ petition coming on for hearing on this day upon perusing the petition and the affidavit filed in support thereof the order of the High Court, dated 16-4-1980 and made herein, and the counter and Reply affidavits filed herein and the records relating to the order in order No. 278/79, dated 11-4-1979 on the file of Additional Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi comprised in the return of respondents to the writ made by the High Court, and upon hearing the arguments of Mr. K.P. Jagadeesan, Advocate for the petitioner and of Mr. T. Somasundaram, Additional Central Government Standing Counsel, on behalf of the respondents the court made the following order :-

2.By order dated 10-2-1977, the third respondent demanded of the petitioner duty on certain quantity of bagasse used as fuel during the period between 1-3-1975 and 29-4-1975. The petitioner would contend that bagasse is not a manufactured product so as to be an excisable good under the Certral Excises and Salt Act, 1944 (Central Act 1 of 1944) hereinafter referred to as 'the Act'. The petitioner would also claim exemption under Notification No. 58 of 1975, dated