( 1. ) IN these two writ petitions, the final order dated January 18th, 2001 (in W. P. 856/2001) and order dated 9-2-2001 (in W. P. No. 1595/2001) passed by the Commissioner of Customs and Central Excise, have been challenged directly in writ petitions on the ground that the appeal provided under Section 25f of the Central Excise and Customs Act before the Appellate Tribunal is an onerous remedy because before filing appeal, duty adjudged without jurisdiction will have to be deposited. The orders are challenged on the ground that they are without jurisdictions. The show cause notices which are basis of passing of final orders and the final orders are without jurisdiction.

( 2. ) FIRST the relevant facts in W. P. No. 856/2001 be noticed. Petitioner submits that the petitioner is a company registered under the provisions of the Companies Act, 1956 having its registered office at Mumbai and factory at Mandideep, District Raisen, M. P. The petitioner-company is engaged in manufacture of Detergent Powder under the brand name of Ariel, falling under Chapter 3402. 90 of the Central Excise Tariff Act, 1985. As the petitioner company is required to pay Central Excise duty on ad valor