S. R. RAJASEKHARA MURTHY, J. ( 1 ) THE petitioner is the Mysore Paper Mills Ltd. , which manufactures all varieties of writing and printing paper as also newsprint in its factory. Among the several types of paper manufactured by the petitioner-Company, printing and writing paper is exigible to levy under Central Excise Act under Item 17 (3) of the Schedule at 60 Paise per Kgin. But the petitioner went on paying by mistake, at Rs. 1-20 Ps. per Kgm. under Item 17 (2) of the Schedule. Item 17 (2) and (3) are reproduced below for ready reference.