Judgment :- K.A. SWAMI, C.J. The view taken by the learned single Judge is supported by a Division Bench of this Court in TheSuperintendent of Central Excise, Villupuram Range, Villupuramv.The Madras Vanaspathi Ltd, rep.its Managing Director A. Kuberan (W.A. No. 784 of 1992 dated 21-7-1992). In that decision, the very notification dated 25-8-1989 came up for consideration and it was held that the said notification was prospective and not retrospective, as the said notification itself stated that the earlier notification dated 1-3-1987 was rescinded with effect from 25-8-1989. Accordingly, following the said decision, we see no ground to admit this writ appeal. The writ appeal is rejected.