B.K. Sharma, J.

1. The first writ petition, being WP(C) No. 2921/2004 was heard at length during motion hearing. Although the learned counsel for the parties primarily argued on the prayer for interim relief, but on being pointed out that nothing might survive for final adjudication once the interim matter was decided either way, having regard to the nature of relief sought for in the writ petition, the learned counsel for the parties agreed for final disposal of the case. Thus the matter was taken up for final decision at the motion hearing itself.

2. The other three petitions being WP(C) Nos. 7075/2004, 7076/2004 and 7077/2004 were moved at a later date and the learned counsel for the parties submitted, rather agreed that the arguments made in the first petition would cover these cases and also agreed for final disposal at the motion stage itself along with the first writ petition.

3. All the writ petitions raise common questions of law on similar set of facts with minor variations relating to the date of setting up of the Factories in Assam and Tripura, the dates of the impugned order passed by the authority of Central Excise and the amounts in question involved and thus ar