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1. The petitioner is a manufacturer of trailers, under the name and style of M/s Raja Industrial Works, Sringeri. The clearance of these trailers manufactured by the petitioner was exempted from levy of Excise duty under Notification No. 31/66 dated 1-3-1966. It was later found, on investigation, that the petitioner was not entitled to claim exemption under the said notification and a show-cause notice was issued as per Exhibit-A by the Asst. Collector of Central Excise, Davangere, proposing to levy duty on the clearances made during the period 1-11-1969 to 14-5-1976. The show-cause notice was issued on the strength of the material collected by the department that the declaration filed by the petitioner earlier to avail of the exemption under the said notification, was false.