( 1 ) DENIAL of the benefit of exemption granted to small scale industrial units, to the petitioners who are ssi units but are alleged to be using the brand name/trade name of another, is the subject-matter of these writ petitions.

( 2 ) AS per notification no. 175 of 1986, small scale industries ('ssi units' for short) were granted exemption from the levy of duty under the provisions of the central excises and salt Act, 1944 ('the act' ). Subsequently, by notification no. 223 of 1987, dated 22-9-1987, para 7 was added to the earlier notification, effect of which is to deny the exemption to the ssi units using the brand name/trade name of another person who is not eligible for the grant of exemptions under the notification. These notifications were issued under rule 8 (1) of the central excise rules.

( 3 ) PETITIONERS attack the validity of the second notification (no. 223 of 1987) on the grounds that it is ultra vires the provisions of the act and that it offends Article 14 of the constitution. In a few writ petitions, petitioners further contend that the 2nd notification is not applicable to them and therefore denial of the exemption is not warranted.

( 4 ) THE rel