These Writ Petitions may be dealt with together since they involve common issues for consideration and counsel appearing on either side also made submissions in common. These Writ Petitions have been filed for the following identical relief: -

"Writ of Certiorarified Mandamus calling for the records comprised in the impugned Notification No. 59/94-C.E., dated 1-3-1994 issued by the first respondent and quash the paragraph 4 of the said Notification dated 1-3-1994 and consequently directing the respondents to grant exemption to the petitioner under Notification No. 175/86-Central Excise as amended by Notification No. 1/93, dated 28-2-1993."

2.The petitioner in W.P. No. 9869/94 claims to be a partner of the petitioner-firm carrying on business in the manufacture and sale of paper pins made of steel and brass falling under Chapter and Heading 7319.00 and 7415.29 respectively and paper clips made of steel falling under Chapter 8305.00 of the Schedule to the Central Excise Tariff Act, 1985, since 1952 onwards. The goods manufactured are said to be marketed under the brand name 'BELL' (with Emblem) duly registered with the Registrar of Trade Marks since 1959 (3-3-1959) in resp