( 1 ) THE case is unique one. The petitioner No. 1 is a public limited company. The petitioner No. 2 is a director and representative of such company. They are the merchant-exporters of eight diesel hydraulic truck mounted cranes (hereinafter called as the goods) to Bangladesh. The party respondents are basically (a) Central Excise Authorities; (b) Customs Authorities; (c) manufacturer; and (d) financiers of the goods. Financiers are not contesting the dispute. Therefore, there is existence of quadrangular dispute in between others which are inseparable in nature. A Division Bench of this Court is disposing an appeal from an interim order passed by a Single Bench of this Court also observed the same. Therefore, the dispute cannot be said to be dispute of a private nature which cannot be taken into account in the writ jurisdiction of this Court. Public law element is involved herein.

( 2 ) THE short compass of the dispute is that the petitioners with the help of the financiers, purchased the aforesaid goods from the respondent No. 6, a manufacturing company of India. According to them, the price includes excise duties. Therefore, the respondent No. 6 is liable to p