(1.) These writ applications involve common questions of law and facts and as such they are taken up together for hearing and this common judgment covers all the writ applications.
(2.) These writ applications have been filled basically with the following prayers: i) for a declaration that there is no levy of any Central Excise duty on tea in unit containers of 20 Kgs. or more; alternatively a declaration that there is no levy of excise duty on bulk tea removed in unit containers of tea chests or the like containing more than 20 Kgs. of tea; ii) for a declaration that the order/direction dtd. 13th October, 1998 is illegal, ultra vires and void; iii) the impugned show cause notice of different dates issued in the month of November, 1998 being different annexures to different writ application (Annexure-H to WP(C) 3088/99) are illegal ultra vires and void; iv) for a declaration to withdraw the show cause notices issued by the authority.
(3.) The order/letter dated 13th October, 1998 issued by the Director, Ministry of Commerce is annexure-G to WP(C) No. 3088/99) (this is the common order in all the writ applications, but the annexure number may be different) and that Annexure-G is quoted below :
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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