PADMANABHAN, J.

This writ appeal has been filed by the Union of India against the order of a learned single Judge of this court in W.P. No. 2967 of 1973.

2.The question to be decided in the writ appeal centres round the fact whether the respondent Messrs Indo-French Pharmaceutical Company can be said to have used a mark, symbol, monogram or label in marketing its medicinal preparations. The respondent is a manufacturer of pharmaceutical products, some of which are liable to excise duty, and others not. The respondent has admittedly taken out a licence for the manufacture of those pharmaceutical products in respect of which they are bound to pay excise duty. They manufactured three Indian Pharmacopoeia products, viz.(1) Sulphaguni-dire tablets, (2) Sulpha Dimidine tablets and (3) Calcium Gluconets tablets. These items had been classified as non-excisable, and the respondent has been clearing the items without payment of excise duty with the approval of the Central Excise authorities. While so, on 2nd February, 1971, the third appellant called upon the respondent to show cause why duty should not be levied on the said three preparations from 19th September, 1966 to 9th Apri