MANWANI STEELS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS order shall dispose of all the four aforesaid petitions made under Article 226/227 of the Constitution of India.

(2.) BRIEFLY stated the facts common to all these petitions are that the petitioners are partnership firms carrying on business of manufacturing twisted bars falling under Chapter 72 of the Central Excise and Tariff Act. The respondent No. 2, after show-cause notice passed identical orders dated 5. 8. 1993 (Annexure P/9 in the petitions No. 2074/93, 2106/93 and 2126/93 and P/8 in petition No. 2183/93) against the petitioners demanding a particular sum as excise duty and also imposing penalty with a direction to confiscate the seized goods with liberty to obtain redemption on payment of fine. These orders are challenged in these petitions on the ground that the petitioners are illegally denied the benefit of the exemption available through Notifications 90/88 and 202/88.

(3.) THE respondents have filed the returns opposing the petitions and taken preliminary objection as to the tenability of these petitions on the ground of availability of alternative remedy by way of appeal.