JUDGMENT :

B.R. GAVAI, J.

1. The present appeals challenge the common judgment and order passed by the High Court of Orissa, Cuttack, dated 5th December, 2008, in O.J.C. No.9369 of 1998, W.P.(C) No. 3097 of 2003 and W.P.(C) No. 7108 of 2005, thereby allowing the said writ petitions filed by the respondent-Company and setting aside the demand notices issued by the appellants.

2. The facts, in brief, giving rise to the present appeals are as under:

3. The appellant No. 2–Commissioner of Excise, Orissa, vide order dated 12th September, 1990, granted licence in favour of the respondent-Company for manufacturing, bottling, blending and reduction of Indian Made Foreign Liquor (hereinafter referred to as ‘IMFL’) from rectified spirit. The license was granted with the condition that the respondent-Company shall install one rectification column to rectify/purify the rectified spirit to be used in manufacturing of IMFL.

4. It is not in dispute that as per the condition in the license, the respondent-Company installed Extra Natural Alcohol Column (hereinafter referred to ‘ENA Column’). It is the case of the respondent-Company that the said ENA Column installed by it was the first of its kind in th