Rajes Kumar, J. - (1.) 1. In Writ Petition no. 1 of 1998, the petitioner seeks the following reliefs:- (a) Issue a suitable writ, order or direction in the nature of certiorari quashing the appellate order dated 8.10.1997 (Annexure no.1 to the writ petition). (b) Issue a suitable writ, order or direction in the nature of mandamus restraining the respondents from taking any coercive or punitive action against the petitioner in pursuance of the appellate order dated 8.10.1997. (c) Issue a suitable writ, order or direction in the nature of Mandamus directing the respondents to refund to the petitioner a sum of Rs.15,05,722.55 deposited by the petitioner under protest.
(2.) In Writ Petition no. 1159 of 1999, the petitioner seeks the following reliefs:- (1) a suitable writ, order or direction in the nature of certiorari quashing the appellate order dated 01.11.1999. (2) a suitable writ, order or direction in the nature of mandamus restraining the respondents from taking any coercive or punitive action against the petitioner in pursuance of the order dated 01.11.1998. (3) a suitable writ, order or direction in the nature of mandamus directing the respondents to refund to the petitioner a sum of Rs.3,00,000.00 deposited by the petitioner under protest.
(3.) Both the above petitioners are Distilleries and were involved in the manufacturing of Industrial Alcohol and Potable Liquors i. e. Indian made Foreign Liquor and Country Liquor. The Cess Officer under Section 6 of the Water (Prevention & Control of Pollution) Cess Act, 1977 (hereinafter referred to as the "Cess Act") passed assessment orders and demanded cess at Rs.15,05,722.55 for the period 26.1.1992 to 31.10.1996 in the case of the petitioner in Writ Petition no. 1 of 1998 and a sum of Rs.1,02,069.45 for the period 1.12.1992 to 31.3.1993 and Rs.7,61,440.86 for the period 1.1.1994 to 31.7.1998 in the case of the petitioner in Writ Petition no. 1159 of 1999. The demands raised by the Cess Officer were confirmed in Appeals by the respondent no. 3. The levy had been confirmed on the ground that Molasses is an agricultural product and Alcohol etc. was being manufactured by the processing of Molasses. It has been held that the petitioner unit engaged in the manufacturing of alcohol from molasses falls under the Industry involved in the processing of agricultural products, notified at Serial no. 14 of Schedule I. The claim of the petitioner was that its industry does not fall within the ambit of Serial no. 14 of Schedule I.;