- (1.) THE Order of the Court is as follows : In all the three writ petitions, the writ petitioners and the respondents herein, are one and the same and the subject matter of the relief sought for by the petitioners in each petition are one and the same. Hence, a common order is delivered in the above writ petitions.
(2.) IN all these 3 writ petitions the petitioner by name M/s Madura Coats Limited represented by its Assistant Logistics Manager, Excise, Aladiyur, Ambasamudram, Tirunelveli District has filed above writ petitions invoking Article 226 of the Indian Constitution for the relief sought for questioning the order passed by the Collector of Central Excise, Madurai, dated 15 -11 -92. In the affidavits filed in support of the writ petitions, the petitioners have narrated all the facts and circumstances that forced them to file the writ petitions and requested this Court to allow the three writ petitions. On the other hand, the respondents have filed counter -affidavit rebutting all the material allegations levelled against them one after another and requested this Court to dismiss the writ petitions for want of merits.
(3.) THE arguments of the learned counsel for the petitioners together with the arguments of the learned counsel for the various respondents are heard.;