The Order of the Court is as follows :-

This Petition coming on for hearing on this day upon perusing the petition and the affidavit filed in support thereof the order of the High Court dated 25-9-1989 and made herein and the records relating to the order in Notification 39/89-C.E.(N.T.), dated 25-8-1989 on the file of the 3rd Respondent comprised in the return of the said respondent to the Writ made by the High Court, and upon hearing the arguments of Mr. A.K. Mylsamy, Advocate for the petitioner and of Mr. K. Jayachandran, Additional Central Government Standing Counsel on behalf of the Respondents the Court made the following order -

The writ petition is for the issue of a writ ofcertiorarified mandamusto call for and quash the proceedings in the Notification No. 39/89-C.E.(N.T.), dt. 25-8-1989 of the 3rd respondent and to direct the respondents to allow the petitioner to avail the credit of Rs. 15, 88, 336.63 earned and accrued to it in R.G. 23-B, Part II.

2.The petitioner company is carrying on business of manufacturing Vanaspati and Refined oil. The raw material for the manufacture of Vanaspati is Palm oil, Ricebran oil, Rapeseed oil, Mustard oil, Soyabean oil, Sesame