NAINAR SUNDARAM, J

These writ appeals have been directed against the common order of the learned single Judge in W.P. Nos. 11871 and 11872 of 1989. The writ petitions were filed by the appellants, putting forth the following prayer:

"For the reasons stated in the accompanying affidavit it is prayed that this Hon'ble Court may be pleased to issue aWrit of Mandamusor any other appropriate writ, order or direction directing the respondents 1 to 3 to permit the petitioner's members to avail of the benefit of the Notification No. 175/86-C.E., dated 1-3-1986 and to clear their goods without payment of duty under the said Notification and render justice." *

The respondents in the writ petitions are the respondents in these writ appeals. For the sake of convenience, we are referring to the parties as per their nomenclature in the writ petitions. We shall presently advert to the relevant portions of the Notification No. 175/86-C.E., dated 1-3-1986, which shall hereinafter be referred to as the Notification. Suffice it to state at this juncture that the Notification accords exemption to goods produced by small scale industrial undertakings. The Units of which the petitioners are th