(1.) THESE petitions, filed by the same petitioner, are being heard as connected matters and are being disposed of by this common order. Petitionwise facts are as under :
(2.) BY this petition, the petitioner has questioned the validity of the order dated ll/12th May, 1987 (Annexure N) demanding the payment of the amount of Rs. 5,69,148. 14 representing the credit allegedly taken wrongly under Modvat scheme. Respondents Nos. 1 to 3 have filed reply with preliminary objections. One such objection is about existence of alternative remedy by way of appeal.
(3.) I have heard Shri S. N. Kohli, learned Counsel for the petitioner and Shri B. G. Neema learned Counsel for the respondents in both these petitions.