( 1 ) ON October 6 1988 Rule 57-I of the Center Excise Rules 1944 which provides for recovery of MODVAT credit wrongly availed of or utilised in an irregular manner has been partially amended While amending the Rule did the Legislature manifest an intention to grant amnesty to all these manufacturers who were alleged to have wrongfully availed of the credit ? Did the legislature intend to demolish of destroy all that was done under the unamended provision of the Rule ? These sod other common questions of fact and law arise in all these petitions. Hence at the request and with the consent of the learned Counsels appearing for the parties all these matters are being heard together and are being disposed of by this common judgment and order.

( 2 ) THE undisputed facts pertaining to all these petitions are that the petitioners are manufacturers of one or other article which is subject to excise duty under the relevant provisions of the Central Excises and Salt Act 1944 (for short `the Act) and the Central Excise Rules 1944 (for short the Rules ). The petitioners have taken benefits of MODVAT scheme contained in Rule 57-A to 57-P of the Rules believing that they were entitled to take credit for certain inputs. The petitioners utilised these inputs and manufactured their end product. The petitioners took credit for the inputs utilised by them for different periods. According to the Departments these manufacturers were not entitled to take credit and they had taken the credit wrongly. Hence different show cause notices were served upon different manufacturers calling upon them to show cause as to why they should not be asked to reverse the credit or if necessary to refund the amount of credit wrongly availed of. In some of the cases the petitioners have replied to the show cause notices and the Assistant Collector concerned has passed order after hearing the petitioners. In some cases the petitioners have rushed to this Court on receipt of the show cause notice itself and without replying to the show cause notice and without waiting for the adjudication order by the appropriate excise authority.

( 3 ) THE details with regard to the show cause notice issued period covered by the show cause notice and the date of the order passed by- the Assistant Collector in different petitions together with the details of article manufactured by the petitioner concerned are mentioned hereinbelow: - @@@ Sr. No. of Products Date of Period Date of No. Spl. C. A. SCN covered impugned in SCN order 1 2 3 4 5 6 - 1 4233 Detergent powder out 22-3-8 8/04/1986 to 14-6-89 14-6-89 of LAB and other Inputs. Oct. 1986 2 4234 - do - 18-3-88 - do - 14-6-89 3 4235 - do - 14-3-88 - do - 14-6-89 4 6457 - do - 15-10-87 - do - 14-6-89 5 6934 Steel Strip of Chap. 26-05-88 April 86 to - 72 out of imported March 87 Steel sheets. 27-05-88 June 87 to - July 87 6 3103 Aluminium billets 18-08-88 April 87 to 08-03-89 out of Aluminium Dec. 87 ingots 02-02-88 Mar. 86 to July 86 3 Jan. 88 to 08-03-89 7 8572 Various Chemicals 02-02-88 06-03-87 to of Chap. 28 and 29 14-12-87 8 6932 Asbestos Cement 23-06-88 May 88 15-03-89 Products out of imported asbestos fibre and other inputs 9 1219 Medicine 18-12-87 March 86 to 23-5-88 Aug. 87 13 Sept. 87 to Feb. 88 10 1219 Bng. Products out 18-02-88 June 87 to 14-12-88 of various inputs Dec. 87 19 Jan. 88 to March 88 -- 1 2 3 4 5 6 -- 30 Apr. 88 to June 88 21 July 88 to Sept. 88 11 3934 Detergent powder out 16-05-88 May 86 15-03-89 of sulphuric acid and other inputs 12 3935 Detergent powder out 16-05-88 Nov. 86 to 15-03-89 of sulphuric acid and Feb. 87 13 3936 - do - 27-06-88 Jan. 88 to 20-03-89 May 88 14 3937 - do - 16-05-88 March 86 to 15-03-89 Feb. 88 15 3887 - do - 24-03-88 Nov. 87 to 15-03-89 Jan. 88 16 3888 - do - 17-12-87 July 87 to 15-03-89 Oct. 87 17 3889 - do - 24-03-88 Aug. 8