1. In this case, the petitioner has called in question the legality and validity of para 5 of the circular at Annexure ‘B’ bearing No.TCR/1078/2007/3 dated 1.6.2009 issued by the Railway Board, under the Ministry of Railways, Government of India and for certain other reliefs.

2. The petitioner is a Government of India Enterprise. It is a company incorporated under the provisions of the Companies Act, 1956. It has a pelletization plant, which is 100% export oriented unit and blast furnace unit in Mangalore. The petitioner procures its raw materials in the form of iron ore fines from M/s NMDC Limited, a Central Government undertaking from its mines at Donimalai in Bellary District as well as its mines at Bailadilla Sector in Chattisgarh. The petitioner is having its own private railway siding at Panambur, Mangalore for unloading raw materials transported through railways. It has long term contracts for supply of raw material with M/s NMDC. Iron ore fines procured by petitioner will be converted into iron oxide pellets which are considered as value addition and same is exported and also marginally sold at domestic market.

3. Under the Railways Act, 1989 (‘Act’ for short), variou