K.A. SWAMI, CJ

These Appeals are preferred against a common order dated 24-1-1994 passed by the learned single Judge in W.P. Nos. 933 and 934 of 1994.

2.In the Writ Petitions, the petitioners sought for quashing the order dated 6-1-1994 bearing No. E/Misc/713/MAS (M/Order No. 11/94) passed by the second respondent. The petitioner appellant also sought for quashing another order of the same date passed by the second respondent in E/Misc/713/93/MAS (M/Order No. 11/94) and further sought for a direction to hear and decide the appeals, without insisting for pre-deposit of Rs. 6, 78, 562.30, pursuant to the order of the first respondent in O.R. No. 58 of 1991, dated 19-3-1993.

3.Before we consider the contentions raised in these Appeals, necessary facts are to be adverted to. The petitioners are engaged in the manufacture of cables and they are registered as small scale units. They are required to pay excise duty onad valorembasis at 15% for clearance upto Rs. 75, 00, 000/- and at 25% for clearance from Rs, 75, 00, 000/- to Rs. 2, 00, 00, 000/-. Beyond the limit of rupees two crores, they do not have the benefit of concessional duty.

4.It is not disputed by the petitioners-appel