The prayer in the writ petition is to issue a writ ofcertiorarified mandamusor any other appropriate writ, order or direction in the nature of a writ calling for the records of the proceedings of the first respondent dated 28-8-1996 confirming the findings of the second respondent dated 31-1-1996, quash the same and direct the second respondent to keep the petitioner's appeal alive and dispose of the same in accordance with the law.

2.The petitioner M/s. The Metal Powder Company Ltd., is a Public Limited Company. The Secretary of the Company in his affidavit filed in support of the writ petition states that the petitioner company availed exemption in terms of Notification 184/88, dated 13-5-1988. The Second respondent issued show cause notice on 8-12-1992 that the petitioner company was not entitled for the exemption under the aforesaid notification. The petitioner sent a reply on 11-3-1995. After giving an opportunity to the petitioner company, the second respondent passed the Order-in-Original No. 18/96, dated 31-1-1996, rejecting the contentions of the petitioner company. Aggrieved by the same, the petitioner preferred an appeal before the first respondent, the Commis