(1.) 'Rule was issued in the petition on 3rd of August, 1981. with the consent of the parties, the matter is taken up today for final hearing.
(2.) This writ petition seeks for quashing of Order dated 27/05/1972 of Govt- of,India & Order dated 20th of April, 1981 of the Assistant Collector, Central Excise, Dibrugarh, Assam.
(3.) The learned counsel for the parties agree that this matter is squarely covered by the judgement of the Hon"ble Supreme Court in Moti Laminates Pvt. Ltd. Vs Collector of Central Excise. 1995 (76) E.LT. 24 (SC) and thus the writ petition may be allowed.