T. Sathiadev, J.

1. Defendants in O.S.No.339 of 1977 on the file of the Sub Court, Dharmapuri, are the appellants. The plaintiff-respondent filed a suit to recover Rs. 13,839.60. It was claimed in the plaint that the plaintiff firm was manufacturing matches and for the period from 22-7-1967 to 31-12-1974, it paid excise duty at the rate of Rs. 3.75 per gross of matches of 50 boxes. Third defendant issued a demand notice dated 4-6-1975 claiming that the Supreme Court of India by judgment dated 4-11-1974 had held that the duty leviable was Rs. 4.30 per gross of matches of 50 boxes and hence called upon plaintiff to pay the differential duty of Rs. 33,152.62. Later on, it was asked to pay one third of the amount, viz., Rs. 11,839.20 and it was paid under protest. There was no short levy or non-payment of duty under Rr. 9, 10 and 10-A of the Central Excise Rules, hereinafter referred to as the 'Rules'. Rule 10 had been struck down by this Court. Rule 10 governs the case of non-payment of short levy. Under the law, the authorities have no power to collect any duty beyond the period of three months prior to the date of demand notice, and this has been finally decided in W.P.No. 41