V. RAMASWAMI, J

The petitioners in this batch of writ petitions are small scale match manufacturing units who are not given the benefit of Notification GSR No. 99 of 1980-Central Excise, dated 19-6-1980. They have prayed for a writ of mandamus or any other Writ or appropriate direction directing the respondents to give the benefit to them of the said Notification without reference to the first and the second provisos to the said Notification by reason of which the Petitioners were not able to claim the concession. Section 3 of the Central Excises and Salt Act, 1944 imposes excise duty on manufacture in respect of items mentioned in the First Schedule to the Act. Matches are mentioned in Item No. 38 of the Schedule and the duty is leviable on the manufactured matches at the rates specified therein. In exercise of the rule-making powers under the Act, the Central Government have made the Central Excise Rules, 1944. Rule 8 provides that the Central Government may, from time to time, by notification in the official Gazette, exempt subject to such conditions as may be specified in the notification any excisable goods from the whole or any part of duty leviable on such goods.