( 1 ) THE petitioners in this group of matters are all top executive officers working in different units of the Company Apollo Tyres Ltd. By these petitions under Article 226 of the Constitution of India, prayer is made to read down or interpret in favour of the petitioners the provisions of para 2 of Kar Vivad Samadhan Scheme (removal of difficulties) Order, 1998 issued by the Central Government in exercise of powers conferred by Section 97 (1) of the Finance (No. 2) Act, 1998 promulgating Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as "kvs Scheme" and as the "order of 1998" issued thereunder.

( 2 ) THE alternative prayer made by the petitioners is for declaring the impugned para 2 of the order of 1998 dated 8. 12. 1998 to be discriminatory and ultra vires Article 14 of the Constitution of India.

( 3 ) THE occasion to challenge the order of 1998 issued under the KVS Scheme arose on the following legal and factual developments.

( 4 ) THE Company Apollo Tyres Ltd. was assessed to duty, cess and penalties on various exercisable articles under the provisions of Central Excise Act of 1944.

( 5 ) THE petitioners in the present group of cases as Execut