JUDGMENT

A.M. Khanwilkar, J.

1. This appeal is directed against the judgment and order dated 13.9.2007 passed by the High Court of Judicature at Bombay in Central Excise Appeal No. 237 of 2006. Briefly stated, the appellant is engaged in manufacture of cotton and man­made fabrics. According to the appellant, the fabric manufactured by the appellant was not amenable to excise duty since it was for captive consumption and not to be removed for the purposes of sale or for consumption as envisaged under Rule 9 read with Rule 49 of the Central Excise Rules, 1944 (for short, ‘the Rules’). On this assertion and relying on the decision of the High Court of Delhi in J.K. Cotton Spinning & Weaving Mills Co. Ltd. & Ors. vs. Union of India & Ors., 1981 (8) ELT 887 (Del.) the appellant filed two writ petitions under Article 226 of the Constitution of India before the High Court of Delhi being Civil Writ Petition Nos. 1234/1981 and 1235/1981. The reliefs claimed in both petitions are identical except that they pertain to separate periods. We may reproduce the reliefs claimed in Writ Petition No. 1235/1981, for the sake of convenience. The same read thus: ­

“(a) Issue a suitable writ, order or dire