1. Heard the learned counsel appearing for the petitioner, as well as the learned counsel appearing on behalf of the respondents 1, 2 and 4.

2. It has been stated that the petitioner is a 100% Export Oriented Unit, engaged in the manufacture of export of bulk drugs and formulations. The petitioner is a registered manufacturer and it is liable to pay Excise Duty on the bulk drugs and formulations manufactured by it, unless such payment is specifically exempted.

3. It has been further stated that the Government of India has announced various exemptions from the payment of Excise and Customs Duty payable on the raw materials and consumables used in the manufacture of export products, by a 100% Export Oriented Unit. Concessional rate of duty is also granted for the sale of the finished products in the Domestic Tariff Area, on fulfillment of the export obligation. While so, the Government of India had introduced the levy of Service Tax on taxable services, under Chapter 5 of the Finance Act, 1994. Even though the Government of India had granted exemption from the payment of Customs and Central Excise Duties on the capital goods, raw materials and consumables supplied to a 100