JUDGMENT :

(Prayer in W.P.No.26966 of 2008: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Declaration declaring to that effect that the product “chewing tobacco” that of the petitioner does not fall within the ambit of manufacture as defined under Section 2(f) of the Central Excise Act, 1944 Section Notes, Chapter Notes and Tariff Heads and hence not an excisable product.

W.P.No.26967 of 2008 :- Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus, directing the respondents more particularly the 2nd, 3rd and 4th respondents to refund Rs.2,00,000/- which has been credited on 25.10.2008 as directed by the 1st respondent.

W.P.No.26966 of 2008 :- Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus directing the respondents more particularly the 2nd, 3rd and 4th respondents to de-register of the Registration Certification No.AAEFA 6138 XM 001 as applied on 31.10.2008.)

1. The petitioner, in all these writ petitions, is M/s.Anguvilas M.V.Muthiah Pillai (Firm), a Partnership Firm, represented by its Partner, Cellamuthiah.

2. The relief sought for