ORDER 1. The petitioners therein are the owners of Saw mills in Man-galore carrying on business in Timber. They purchase timber logs from State Forest Depots and from others, and convert the same into smaller sizes like, planks, beams and rafters as the log admits. 2. The Central Excise authorities called upon the petitioners to show cause why they should not be proceeded for not paying excise duty, since they are manufacturing and clearing the sawn timber and other products. 3. The petitioners moved this Court with writ petitions challenging the validity of the said show cause notices. The learned Single Judge allowed the writ petitions following the judgment of the Supreme Court in State of Orissa and Others Vs. Mangalji Mulji Khara and Others, AIR 1985 SC 1293 at page 1330, para 91). He has observed that the sawn timbers or cut sizes of timber are not the products of manufacturing process so as to attract the levy of excise duty. 4. We have perused the judgment of the Supreme Court in Titaghur Paper Mills Co, Ltd. case. In our opinion, the conclusion reached by the learned Single Judge appears to be correct and it does not call for reconsideration. 5. The appeals are rejected.