Surinder Singh, J.

1. This writ petition under Articles 226/227 of the Constitution of India, has been filed by Messrs Punjab Rubber and Allied Industries, Jullundur City, and twelve other manufacturers of Rubber Products, against the Union of India and the other respondents who are officials of the Central Excise and Customs Department, with a view to impugn the directions of the said Department issued to the petitioners to take out licences for the manufacture of rubberised cloth, and to pay duty on the same with immediate effect. The demand is contained in the letters issued by the superintendents, Central Excise, Jullundur, to petitioner No. 1, copies whereof have been annexed as Annexures P-1 and P-3. It is stated that similar demands have been made from the other petitioners by the respective Divisions of the Central Excise, dealing with their cases.

2. In order to understand the controversy, a brief reference to the pleadings of the parties would be necessary. The petitioners are manufacturers and dealers of Transmission Rubber Beltings/V. Shaped Belts and Conveyor Belts. The process of manufacture of these articles has been described in the Writ Petition, the same b