The reason for filing W.P. No. 15015 of 1991 is that a show cause notice has been issued to the petitioner on 20-03-1991 to show why a duty of Rs. 1, 65, 25, 983-97 should not be demanded from it by invoking the proviso to Section 11A(1) of the Central Excises and Salt Act, 1944

2.W.P. No. 15016 of 1991 is filed to direct respondents 1 and 2 to implement the circulars of 1986 especially for the period from 14-04-1986 upto 25-09-1991 in the matter of clearance of Fluidised Bed Combustion Boilers and confer the benefits of notification issued in 1981 and 1988 in so far as the petitioner is concerned. The other writ petition, W.P. No. 15017 of 1991 is filed by the petitioner to quash the circular dated 8-6-1990 issued under Section 37B of the Central Excises and Salt Act, 1944.

3.I have heard Mr. C. Natarajan, learned counsel for the petitionerinextenso. After hearing Mr. Natarajan, learned counsel for the petitioner, it is better to deal with the petition which challenges Section 37B of the Central Excises and Salt Act, 1944. The sum and substance of the contention made by the learned counsel for the petitioner is that in so far as Section 37B confers power on the Board to