The Order of the Court is as follows :-

In all these writ appeals, the questions arise for consideration are one and the same and hence, by consent of all the counsels, the writ appeals are taken up for joint final disposal.

2.The appellants herein filed the writ petitions challenging the validity of Clause (4) of the Notification No. 59 of 1994 Central Excise dated 1-3-1994. The learned Single Judge upheld the validity of the said Clause. Both the learned Counsels agreed that the validity of the said Clause has also been upheld by the Apex Court. Hence, there is no need to traverse the validity of the said Clause.

3.The question for consideration is as to whether the appellants are entitled for the exemption of excise duty as per the said Clause of the exemption Notification. Before any adjudication proceedings were initiated, the appellants approached this Court questioning the validity of the Clause (4) of the said Notification. Incidentally, they also claimed that they are entitled for the benefit of exemption. While the learned Single Judge upholding the validity of the said Clause, had also gone into the question of entitlement of the appellants for the exemption. In