I T C LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Because a common question of law arises for consideration in these two writ petitions, they are disposed by this common order.

(2.) The petitioner in WP 1957 of 1974 is a company engaged in the manufacture of cigarettes at several places in India. In this writ petition we are concerned with the liability of the petitioner under the provisions of the Central Excise & Salt Act, 1944 (hereinafter referred to as the Act), in so far as the, goods manufactured by the, petitioner at its factory in Bangalore.

(3.) The petitioner in WP.1292 of 1973 is also a company which manufactures rubber products in Bangalore.