B.P.Singh, J.

1. The petitioners herein have prayed for quashing of the memo dated 6-10-1994 issued by the Assistant Collector of Central Excise, Division II, Jamshedpur (Annexure 1) whereby he has informed the Petitioner No. 1 - company that the permission granted by the Additional Collector vide letter dated 26-2-1987 stands automatically withdrawn in view of amendment to Rule 52A of the Central Excise Rules, 1944 (hereinafter to be referred to as the said Rules). The petitioners have also prayed for quashing of the circular issued by the Central Board of Excise and Customs (Annexure 2) dated 11-2-1994 directing that clearance of liquefied gas in lorries should not be allowed without payment of duty and such permissions granted, if any, should be immediately withdrawn.

2. Petitioner No. 1 company, namely, M/s. Indian Oxygen Limited manufactures compressed oxygen and compressed nitrogan as well as other gases and also liquefied industrial and medical gases. One of the factories of the petitioner-company is located in Jamshedpur. After production, the Company stores the liquefied gases in vacuum insulated storage tanks. The liquefied gases are stored in such tanks at a temp