DIVECHA - (1.) By means of these petitions under Art. 226 of the Constitution of India, the petitioner has challenged the levy of excise duty on the fertilizers cleared by it during the period from April, 197 5/05/1976, denying to it the benefit of the Notification bearing No. 106 of 1974- CE dated 20/06/1971 as amended by the Notification bearing No. 191 of 1976-CE dated 12/06/1976 issued by the Central Government in exercise of its powers under Rule 8(1) of the Central Excise Rules, 1944 ('the Rules' for brief).
(2.) Since all these petitions involve identical questions of law and fact, we have thought it fit to dispose of them by this common judgment of ours.
(3.) The facts giving rise to all these petitions may be summarised thus The petitioner in each case is a multi-unit Co-operative Society. It is engaged in the manufacture of fertilizers in its factories located at Kalol and Kandla in the State of Gujarat. It is a joint sector public undertaking. The Central Government has substantial interest in this undertaking.;