D.S.Sinha, J. - (1.) Heard Shri Bharat Ji Agrawal, learned counsel appearing or the petitioners and Shri S.M.A. Kazmi learned Additional Standing Counsel representing the respondents.
(2.) These two petitions raise and involve identical controversy and, as such, they are being disposed of by common judgment.
(3.) Civil Misc. Writ Petition No. 1045 of 1983 pertains to the demand of excise duty to the tune of Rs. 4,05,450.20 relating to the period between 1st April, 1976 and 28th April, 1976. Civil Misc. Writ Petition No. 1044 of 1983 relates to the demand of excise duty to the tune of Rs. 3,98,541.61 for the period between 1st April, 1977 and 4th May, 1977.;