( 1. ) THIS is a petition under Articles 132 (1) and 133 (1) of the Constitution of India for a certificate of fitness for leave to appeal to Supreme Court against a Division Bench decision of this Court, dated 26-9-1974, passed in Misc. Petition No. 55 of 1972 [1978 E. L. T. (J 33)].

( 2. ) THE respondent, a limited company having a branch at Dewas, had been manufacturing power driven pumps. By notification, dated 29-4-1969 in exercise of the powers conferred by Sub-Rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government had exempted during the period commencing on 1-3-1969, the power driven pumps falling under item No. 30a of the First Schedule to the Central Excises and Salt act, 1944, from whole of duty of excise leviable thereon. That benefit was available to those manufacturers only, who produced proof to the satisfaction of the Collector of Central Excise that such benefit had been passed on by them to the person to whom they had sold the said power driven pump. This benefit was continued by the Government upto 16-3-1972 and with effect from 17-3-1972 the excise duty was made payable at 10% ad valorem on the price and any duty leviable under the