These Writ Petitions coming on for hearing on 18-2-1964, 19-2-1964, and 25-2-1964 upon perusing the petitions and the affidavits filed in support of each petition the orders of the High Court, dated 4-1-1962 and made in each petition and the common Counter affidavit filed in both petitions and the records pertaining to the order bearing reference No. C. No. VI/a/21/1/1961-25439 and 25440 dated 12-12-1961 on the file of the Assistant Collector of Central Excise, Madurai Division, Madurai the Respondent herein and comprised in the return of the Respondent herein to the Writ made by the High Court, and upon hearing the arguments of Mr. S.K.L. Ratan, Advocate for the Petitioner in each of the petition and of the Additional Government Pleader on behalf of the Respondent in both the petitions and having stood over for consideration till this day, the Court made the following order :-

These are two petitions for the issue of writs of Certiorari to quash the orders of the Assistant Collector of Central Excise demanding payment of excise duty in respect of the powerlooms owned by the petitioners and upon which they produce cotton fabrics.

2.The two petitioners are brothers who wer