U. C. SRIVASTAVA, J.

( 1 ) THESE writ petitions have been filed by two Sugar Mills praying for the quashing of inclusion of molasses in Item 15cc of the 1st Schedule to the Central Excises and Salt Act, 1944, and also for quashing the demand notice in pursuance thereof. Apart from other reliefs declaring certain provisions of the Central Excises and Salt Act, 1944 ultra vires, a prayer is for issue of a writ in the nature of mandamus commanding the opposite parties not to deposit or realise any excise duty on molasses used for captive consumption in their distillery which is located in the compound in which the Sugar Factory itself is located. At the time of hearing of these writ petitions, the other pleas including the plea that molasses is a waste product was given up and it was contended by Sri Sorabjee appearing on behalf of the petitioners in one writ petition and Sri k R. Bhatt, Advocate appearing for the petitioner in the other writ petition that molasses is not a waste product but is the intermediate product during the course of manufacture of sugar from sugarcane and the same is used as raw material for manufacturing alcohol in the petitioners distillery. It was canvassed

Click Here to Read the rest of this document