These writ petitions have been filed by some manufacturers of sugar under Art. 226 of the Constitution of India.

W.P. No. 436 of 1977 has been filed by Messrs Sakthi Sugars Ltd, Coimbatore, for the issue of a writ of certiorified Mandamus calling for the records of the second respondent, the Superintendent of Central Excise, Bhovani, relating to his order dated 8-6-1976 in O.C. No. 2124 of 1976 in relation to the grant of excise duty rebate under the Government of India's notification dated 12-10-1974, for the sugar year 1974-75, and quashing that order and directing the second respondent and the first respondent, the Union of India, represented by the Collector of Central Excise, Madras, to give credit to a sum of Rs . 20, 64, 531.23 in the petitioner's account P.L.A. No. 29 (Sugar).

2.W.P. No. 550 of 1977 is by Messrs Aruna Sugars Ltd, Pennadar, South Arcot district, for the issue of a writ of Mandamus or any other appropriate writ or order calling for the records relating to the application of the petitioners dated 20-3-1976 to the second respondent, the Assistant Collector of Central Excise, Pondicherry, relating to excise duty rebate of Rs. 11, 10, 828, granted under