( 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 ent