JUDGMENT - B.N. SRIKRISHNA, J.:---These two writ petitions, under Article 226 of the Constitution of India, impugn the adjudication orders made against the petitioners under section 33 of the Central Excise Salt Act, 1944 (hereinafter referred to as 'the Act'). The facts in both the writ petitions are to a large extent similar, though differing on marginal aspects. The issues of law thrown up by both the writ petitions are identical. Hence, it would be convenient to dispose of both the writ petitions by a common judgment and order.

2.FACTS

(A)Writ Petition No. 2420 of 1987

(a)The petitioner is a Public Limited Company registered under the provisions of the Companies Act, 1956 with its registered office at Nagpur. The petitioner is in the process of setting up an integrated steel plant to manufacture mild and alloy steel rolled products at Ekalati/Warthi Village of Bhandra District. The project was contemplated in two phases. The first phase comprises installation of sophisticated high technology electrical arc furnace with ladle refining facility, continuous caster and continuous rolling mill. The second phase comprises making of sponge iron, which is the main raw material used in t

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