In W.P. 882 of 1990, the relief claimed reads as follows :-

"For the reasons stated in the accompanying affidavit, it is prayed that this Hon'ble Court may be pleased to call for the records of 2nd respondent culminating the order bearing reference No. 86/90, dated 15-1-1990 as amended by letter No. 96/90, dated 19-1-1990 and issue a writ ofcertiorarior any other appropriate writ or order or direction in the nature of writ and quash the same and pass such further or other orders............"

In W.P. No. 7684 of 1990, the prayer reads as follows :-

" For the reasons stated in the accompanying affidavit, it is prayed that this Honourable Court may be pleased to call for the records of the Second Respondent culminating in his communication bearing reference No. .../90, dated 12-1-1990 and issue a writ ofcertiorarior any other appropriate writ or order or direction in the nature of a writ and quash the same and pass such further or other orders as this Hon'ble Court may deem fit and proper ........"*

2.Pending disposal of the writ petitions, the Central Board of Excise and Customs, by letter dated 23-12-1992, has issued certain clarification regarding MODVAT provisions, applic