C.S. 199 of 1978 :This suit which was originally filed as O.S. No. 50 of 1978 on the file of the Subordinate Judge, Chingleput, had been ordered to be transferred to the file of this court by Natarajan J. as per the order dated 28-2-1978 made in Appln No. 810 of 1978. Accordingly the suit was withdrawn from the Subordinate Judge, Chingleput. and taken on the file of this court as C.S. No. 199 of 1978.

2.The plaint allegations are as follows - The plaintiff 'Light Roofing Ltd.', is a company incorporated under the Companies Act, 1956, having its registered office at No. 125, Lloyds Road, Madras 86, and its factory is situate at Chittipunyam village in Chingleput District.

3.The first defendant is the Assistant Collector of Central Excise, Vellore. The second defendant is the Superintendent of Central Excise, Kancheepuram and the third defendant is the Union of India, represented by the Secretary, Ministry of Finance, New Delhi.

4.The plaintiff had been manufacturing at its factory at Chettipuram village Chingleput district, asphalted roofing sheets (final product) for which the intermediate product is fibre mat. The factory has been in operation since 1969 and is working un