K. S. PUTTASWAMY, J.

( 1 ) ON a reference made by one of us (Puttaswamy, J.) these cases were posted before a Division bench for disposal.

( 2 ) AS the questions of law that arise for determination in these cases are either common or interconnected, we propose to dispose them by a common order.

( 3 ) M/s. Mangalore Chemicals and Fertilisers Limited, a public limited company incorporated under the Companies Act of 1956, which is the petitioner in W. P. 3548 of 1978 is engaged in the manufacture of chemicals and fertilisers, at its factory situated near Mangalore. M/s. Ballapir industries Limited, also a public limited company incorporated under the Companies Act, which is the petitioner in W. P. No. 4766 of 1981, is engaged in the manufacture of caustic soda, liquid chlorine, Hydrochloric Acid and Sodium Tripoly-phosphate at its factory situated near Karwar. The goods manufactured by the petitioners are exigible to payment of excise duty under and in accordance with the Central Excises and Salt Act of 1944 (Central Act 1 of 1944) ('the Act' ).

( 4 ) IN order to appreciate properly one of the principal questions that is common in these cases, we consider it useful to set out the

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