JUDGMENT

B.P. JEEVAN REDDY, J.

(1) COMMON questions arise in this batch of civil appeals and the writ petition. All the appeals except one arise from the judgment of Calcutta High court dismissing the Writ Petitions filed by the appellants. Special Leave Petition No. 5466 of 1980 is preferred by the Inspector of Customs and central Excise (State) against the judgment of the Patna High court allowing the writ petition filed by the respondent, Rameshwar Jute Mills Limited. Writ Petition No. 9701 of 1982 is Filed under Article 32 of the Constitution by a jute mill questioning the notifications and notices issued by the respondents whereunder it was called upon to pay cess on jute yarn and twine. So are the other writ petitions. For the sake of convenience, we shall refer to the facts in Civil Appeal No. 2439 of 1979 and to the facts in Civilarising from Special Leave Petition No. 5466 of 1980. During the arguments before us, facts of these two cases alone were referred.

(2) THE appellant in civil no. 2439 of 1979, New central Jute Mills Company Ltd., is a company engaged in manufacture of jute products like jute twine, yarn, sacking, carpet backing etc. Jut