(1.) By this common judgment and order, I propose to dispose of all these writ petitions inasmuch as all these writ petitions, involving identical facts and having raised same questions of law for determination, have been heard together on the request made by the learned counsel for the parties.
(2.) In order to correctly appreciate as to what the grievances of the petitioners are, what reliefs they have sought for and on what basis, the respondents resist the writ petitions, certain material facts, not being in dispute, are set out as under:
(3.) Before proceeding further, it may be appropriate to point out that justifying the issuance of the impugned notifications, the respondents alleged that some unscrupulous manufacturers were showing bogus production and thereby gaining undue benefit in the form of excise duty exemption and, it was for this reason, that the impugned notifications have been issued without affecting the interest of the genuine manufacturers. The respondents further clarified by reiterating that the genuine manufacturers would continue to receive exemption from payment of excise duty to the same extent as they were entitled to receive and had, in fact, been receiving under the earlier notifications. The respondents claim that the 1997 IPR and the notifications, earlier issued thereunder, all aimed at giving exemption from payment of excise duty to the extent of value addition and not anything beyond and this exemption remains still available with the genuine manufacturers. In this regard, in their affidavit, the respondents justify the issuance of the impugned notification in the following words:
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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