(1.) under the Companies Act, and the second petitioner is a share-holder. This writ petition is filed for a declaration and notification No. 159/1985, dated 16-7-1985 issued by the central government in exercise of its power conferred by Rule 8(1) of the central excise rules, 1944 ('rules'), rescinding notification No. 88/1984, dated 6-4-1984 (annexure-'b'), as void and unenforceable against the petitioners.
(2.) a writ of mandamus directing the refund ofthe excess of duty of Rs. 34,36,487-10 ps. Paid during the period 16-7-1985 to 22-10-1986 is also prayed for as a consequence flowing from the first prayer.
(3.) the petitioner-company manufactures tyres, tubes and flaps at its factory in mysore, which were exigible to excise-duty under tariff item-16 of the i schedule to the central excise and salt Act, 1944 ('the act') during the relevant period.