C. S. P. SINGH, J.

( 1 ) THE petitioner is engaged in the business of printing of tissue paper on one side with colour. It appears that the petitioner used to file a classification list of the excisable goods made by it under rule 173-B of the Central Excise Rules, hereafter referred to as the Rules. The petitioner has filed the classification lists for the years 1976 and 1979 as Annexures 1 and 2 to the writ petition. At Item 3 dyed tissue paper was shown to be nil. Similar is the position in 1979. The petitioner has averred that the same situation prevailed in the intervening and other years. On the 8th of august, 1980, the petitioner received a notice purporting to be under Rule 10 (a) of the Rules. The notice directed the petitioner to show cause as to why he should not be required to pay excise duty on coloured tissue paper for the period from August, 1976 to June, 1980. The petitioner in response to the notice, sent a detailed reply on the 16th August, 1980. It transpires that a letter concerning the same matter was sent to the petitioner by the Department on the 1st of september, 1980, and the petitioner sent a short reply to this also. On behalf of the Excise department it

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