These writ petitions involve for consideration identical issue on similar factual circumstances apart from concerning the same subject matter and learned counsel appearing on either side also made submissions in common. Hence dealt with together for consideration.

2.So far as the Writ Petition in W.P. No. 8825 of 1994 is concerned, the factual claims and legal contentions raised in the affidavit filed in support thereof may be set out in some detail. The above Writ Petition has been filed for the issuance of a writ ofcertiorarified mandamusto call for and quash the noti- fication of the first respondent in No. 59/94-C.E., dated 1-3-1994 particularly paragraph 4 thereof and consequently direct the respondents to grant exemption to the petitioner under Notification No. 175/86-C.E. as amended to-day. The petitioner claims that he is carrying on business in the manufacture and sale of aerated waters and other non-alcoholic drinks, fruit juices falling under Chapter 22 of the Central Excise (Tariff) Act, 1983 since 1-4-1977 in the name and style of M/s. Kali Aerated Works at Virudhunagar Trading and Marketing the products manufactured in and around the entire district of Kama