( 1 ) THE petitioners in these four writ petitions are the owners of saw mills in Mangalore carrying on business in timber. They purchase timber logs from the State Forest depots and from others and convert them into smaller sizes, planks, etc. They also undertake job works by converting the logs belonging to others into sawn timber, planks, rafters, etc. , to the specification.

( 2 ) IN each of the cases the petitioner has challenged the show cause notices issued against him by the Assistant Collector of Central Excise, Mangalore, by which they were asked to show cause why action should not be taken against them for having manufactured and cleared sawn timber and other products without paying excise duty and for other offences committed under the Act, such as, failure to obtain licence, etc.

( 3 ) THE petitioners have questioned the show cause notices in these petitions and have prayed for declaring that the sawing of timber logs into different sizes, planks, beams, etc. , does not amount to 'manufacture' within the meaning of the said term as defined in Section 2 (f) of the Central excises and Salt Act, 1944 (Hereinafter referred to as 'the Act'), and as a consequence to prohib

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