V. RAMASWAMI J.

In this batch of writ petitions the validity of Notification No. 137 of 1981, Central Excise, dated 2-7-1981, issued by the Central Government in exercise of their powers under Rule 8(1) of the Central Excise Rules, 1944 giving exemption to a limited extent in respect of excise duty leviable on certain conditions is questioned. In Form the petitioners have prayed for a writ of Mandamus directing the Union of India and the Superintendent of Central Excise to forbear from collecting excise duty on matches in excess of that which is payable under Notification No. 42 of 1981. All these petitioners are manufacturers of matches without the aid of power who may be hereafter designated as non-mechanised sector manufacturers. In order to appreciate the point raised in these writ petitions, it is necessary to set out the Notification which have a relevance to the question. Notification No. 42 of 1981 issued under rule 8 reads as follows :-

"GSR....In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts matches in or in relation to the manufacture of which none of the following mechanical