W.P. No. 997 of 1983 is filed for issue of Writ of Certiorari calling for the records comprised in the letter of the fourth respondent dated 23-8-1982 and to quash the same while W.P. No. 1153 of 1983 is for a Writ ofmanda musdirecting the respondents 2 and 4 to exempt the outer shells and inner slides from the whole of duty of excise under Notification No. 66/82 C.E., dated 28-2-1982 in so far as the petitioner company is concerned. W.P. No. 1154 of 1985 is also for the issue of Writ of Certiorari calling for the records comprised in the letter of the second respondent dated 7-4-1982 and to quash the same.

2.The case of the petitioner as disclosed in the affidavit and which are necessary for the disposal of these writ petitions is briefly as follows :- The petitioner-company was incorporated in the year 1973 and is a Joint Sector limited company with 50% shareholding by Tamil Nadu Industrial Development Corporation Limited, a wholly owned State Government undertaking and the remaining 50% of the shares are held by private persons. The said company is engaged in the manufacture of cigarettes at its factory in Hosur, Dharmapuri District and for this purpose, he has taken