Since the points involved in the writ appeal and the writ petitions are the same, they are dealt with together. It is sufficient to refer to the facts in W.A. No. 545 of 1977 for the purpose of apprehending the common questions involved in all these cases.

2.The Madras Aluminium Co. Ltd., hereinafter referred to as the Company, filed a price list for approval before the Superintendent of Central Excise, Mettur, M.O.R. for aluminium in various forms produced by them. The said price list was prepared taking into account the Notification dated 24th May, 1971, hereinafter referred to as the Exemption notification, issued by the Ministry of Finance (Department of Revenue and Insurance), Government of India, granting exemption in respect of certain varieties of aluminium from a portion of excise duty payable thereon. The Superintendent of Central Excise, Mettur before approving the price list enhanced the assessable value of the goods as shown by the company giving effect to his own interpretation of the provisions of the said Notification. Subsequently he passed an adjudication order dated 2-2-1972, in which he justified and confirmed the enhancement made by him in the assess