JUDGMENT :

Ramesh Ranganathan, J.

1. Special Appeal Nos. 227 of 2011, 236 of 2013, 237 of 2013, 275 of 2013 and 276 of 2013 are preferred, by the Commissioner, Central Excise and Customs-II against the order passed by the learned Single Judge in Writ Petition (M/S) No. 446 of 2008 and batch dated 02.08.2011. It would suffice, for the disposal of these appeals, if the facts in Writ Petition (M/S) No. 446 of 2008 are noted. The petitioner therein, a company incorporated under the Companies Act, 1956, carries on business in the manufacture of turpentine, rosin and its derivatives. It runs a unit where raw pine resin is processed by distillation for producing derivatives viz., rosin and turpentine. The raw pine resin, collected from pine trees, is used as a raw material in the industrial unit belonging to the first petitioner. The forest department, of the State of Uttarakhand, collects raw pine resin through its contract labour, and sells it to processing units, in a public auction, in its natural form.

2. Pursuant to an auction notice, issued by the Divisional Forest Officer, District Almora, the first petitioner participated in the auction held at the Resin Depot, and a number of lots