The Order of the Court is as follows :-

The first writ petition is to quash a show cause notice dated 30-8-1993 issued by the first respondent. The second writ petition is to quash a Trade Notice 12/1993 dated 5-2-1993 issued by the third respondent. The petitioner company is engaged in the manufacture of air assisted braking equipment. They are also undertaking job work for T.V.S. Suzuki Ltd. by producing castings from the raw materials supplied by the said customer. Virgin aluminium is procured by the petitioner-company and is converted into alloy ingots by a job-worker. Aluminium ingots are melted by the petitioner and poured into dies to get necessary castings. Thereafter, the castings are cut to remove "runners and risers". The waste aluminium thus realised is recycled, according to the petitioners in their own factory. In the process certain products like 'dross' and 'ash' are produced and they are in powder form. These materials are sent outside the factory to be reconverted into aluminium ingots. The petitioner-company had all along been removing the said 'dross' and 'ash' under Rule 57F(2) of the Central Excise Rules, on the ground that the removal is for refini