A.K.MATHUR,J. - (1.) IN all these three writ petitions, common questions of law and facts are involved. Therefore, they are disposed of by this common.
(2.) FOR the convenient disposal of all these writ petitions, the facts of S.B. Civil Writ Petition No. 1753/1989 : M/s. Mehta Metals Industries are taken into consideration. The brief facts giving rise to this writ petition are that the petitioner M/s. Mehta Metal Industries is a partnership firm duly registered under the provisions of the Indian Partnership Act, 1932. The petitioner is a re -roller of stainless steel product namely known as 'Patta'. The product is roughly shaped. It is even in shape, size and thickness. The petitioner installed small equipment which are capable of rolling only small piece of raw materials from 2 to 10 kg. in weight. The Rolling equipment or machinery installed by the petitioner are not strip mills and there is no provision of facilities for coiling and de -coiling the rolled product. The product manufactured by the petitioner was incorrectly classified by the respondent No. 4 as sheet or strips falling under sub -item (ii) of Tariff Item No. 26 -AA of the erstwhile Central Excise Tariff in spite of the factum that the petitioner requested the respondents to classify the product as Patta/Patti under sub -item No. (ia) of the erstwhile Tariff Item No. 26 -AA. The petitioner has been paying excise duty under protest. Thereafter, the petitioner came to know about the proper classification of the said product and the petitioner claimed the correct classification as hot and cold rolled product. The Asssistant Collector, Central Excise, Jodhpur did not accede to the request of the petitioner and rejected the claim of the petitioner for change of the classification in spite of the Appellate Tribunal's decisions dated 1 -6 -1984 in the case of M/s. C.D. Industries and dated 29 -5 -1985 in the case of M/s. Ae Vee Iron and Steel Works Pvt. Ltd., Bombay when the same issue was considered by Shri P.C. Jain, Collector (Appeals) by his order in Appeal No. 60 to 67/Jod/85 dated 16 -2 -1985 while disposing of 8 appeals, which also emanated from Jodhpur. 3A. Aggrieved against the order of the Assistant Collector, Central Excise, Jodhpur by not having correctly classifying the said product of the petitioner as Patti/Patta under sub -item No. 4(ia) of Tariff Item No. 26 -AA the petitioner and other 15 persons filed appeals before the Collector (Appeals), Central Excise, New Delhi under Section 35A of the Central Excises and Salt Act, 1944 (hereinafter to be referred to as 'the Act of 1944'). The Collector (Appeals), Central Excise and Customs, New Delhi disposed of 14 appeals by common order dated 22 -1 -1986 and two appeals by common order dated 11 -2 -1986 filed by the petitioner and 15 other persons. The appeals were allowed with certain directions by the order dated 22 -1 -1986 and 11 -2 -1986, which have been placed on the record as Ex. 1. By virtue of the appellate orders the petitioner claimed refund of the excise duty paid under protest or paid by mistake of law. The petitioner submitted an application on 27 -1 -1986 for refund of Rs. 1,06,810/ - along with interest at the rate of 24% per annum. The application for refund dated 27 -1 -1986 has been produced on the record as Ex. 2. The applications of some of the applicants for refund was accepted in pursuance of the order dated 22 -1 -1986 and 11 -2 -1986 passed by the Collector (Appeals), Central Excise, New Delhi by the Assistant Collector, Central Excise, Jodhpur. The claims of the following 8 persons were accepted : - 1. M/s. Surana Metals, Jodhpur. 2. M/s. Shri Ram Metals, Jodhpur. 3. M/s. Avon Udyog, Jodhpur. 4. M/s. Alpha Alloy Steel, Jodhpur. 5. M/s. Manish Industries, Jodhpur. 6. M/s. Kothari Metal Industries, Jodhpur. 7. M/s. Sonal Metals Private Limited, Jodhpur. 8. M/s. Allied Metals, Jodhpur.
(3.) BUT the claims of other persons like the petitioner and two other persons were not accepted along with some more persons. The copy of the order dated 20 -10 -1986 passed by the respondent No. 4 has been placed on record as Ex. 3.;