The Chief Justice:

This writ appeal has been filed against the impugned judgment of the learned single Judge dated 11.06.2001.

2. We have heard the learned counsel for the parties, and have perused the impugned judgment and the records.

3. The appellant is a Public Sector Undertaking, and 51% of its shares are held by the Central Government. It is engaged in the manufacture of fertilizers. The relevant period in this case is from 05.03.1976 to 29.2.1977, for which period the appellant cleared complex fertilizers claiming the benefit of exemption under Notification No.25/70-CE dated 01.03.1970. The Assistant Collector had initially allowed the exemption on 05.03.1976, but the Department took the stand that the appellant was not entitled for the benefit of this notification and accordingly, a show cause notice dated 07.06.1976 was issued. The Assistant Collector subsequently passed an order confirming the denial of exemption against which order W.P.No.152 of 1977 was filed before this Court to quash the said order, and W.P.No.455 of 1977 claiming refund of duty paid on NPK fertilizers. These writ petitions were allowed by the learned single Judge, but subsequently W.A.Nos.