JUDGMENT

A. VARADARAJAN, J. (partly concurring) - I agree with my learned brother Sabyasachi Mukharji, J. that Writ Petitions 11728 of 1984 and 13556, 13788, 13792, 15438 and 15439 of 1984 and Civil Appeals 6414 of 1983 and 3564 of 1984 have to be dismissed with costs, and that Civil Appeals 586 to 592 of 1979 have to be allowed with costs, and interim orders, if any, passed should stand vacated, and arrears of excise duties should be paid forthwith and future excise duty should be paid as and when the goods are cleared or otherwise as per law and rules. But I regret my inability to subscribe to the views expressed by him in the last two paras of his judgment regarding interim orders.

SABYASACHI MUKHARJI, J. - This first petition herein under Article 32 of the Constitution arises under the following circumstances.

3. The President of India promulgated an Ordinance being Central Ordiance 12 of 1979 called the Central Excise and Salt and Additional Duties of Excise (Amendment) Ordiance, 1979. The said Ordiance was replaced by the Act called the Central Excises and Slat and Additional Duties of Excise (Amendment) Act, 1980 (hereinafter referred to the impugned Act). The said impugned