These three Writ Petitions contain identical prayers for certiorarified mandamus, to quash the challan dated 3-10-1996, being purported assessment of basic duty of excise for the period 1994-95 and 1995-96, and direct the third respondent to return the documents seized from the petitioner in letter dated 24-9-1996.

2.The brief facts of the writ petitions are as follows :- The petitioner in each writ petition is a manufacturer of aluminium circles. Aluminium circles of the thickness of and exceeding 0.2 mm was exempt from excise duty. The petitioner being a Small Scale, it was clearing aluminium circle products. It was entitled to exemption under the General Notification 1/93-C.E., dated 28-2-1993. There was search on 24-9-1996 by the third respondent. There was seizure of some documents under letter dated 24-9-1996. Subsequent to the seizure, when the petitioner approached the third respondent, he directed the petitioner to pay the duty as per the challan. There is no assessment at all. Hence, the writ petitions.

3.The contention urged by the learned Counsel for the petitioner is that the challan given to the petitioner by itself constitute an order of demand. If so const