JUDGMENT

ACHI MUKHARJI, C. J. :- The challenge in these writ petitions and special leave petitions is basically to the order dated 18th January, 1989, passed by the District Excise Officer, Ghaziabad, seeking to recover duties of excise on Homeodent under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (hereinafter called the 1955 Act), even though the product was classifiable under the Central Excises & Salt Act, 1944 (hereinafter called the 1944 Act) and was, in fact, assessed to duty under the said Act between 1985 and 1988. Necessarily, the question arises as to whether, in the facts and circumstances of the case, the 1944 Act would apply or the 1955 Act would apply. The factual dispute is whether in the facts that have happened, as enumerated hereinafter,, alcohol was present in Homeodent and further whether Homeodent was Homeopathic medicine or toilet preparation and further whether the same was dutiable under the 1944 Act. We must recapitulate the basic facts in the several matters involved herein.

2. M/s. Dabur India Limited which is the petitioner in Special Leave Petition No. 1610/89 arising out of judgment and order dated 20th December, 1988 in Civil Miscel