1Leave granted in SLP(Civil) Nos. 12127 of 2006, 12722 of 2006 and 6808-6809 of 2008.

2. This group of seven appeals arises from the common judgment passed by the High Court of Judicature at Allahabad on February 28, 2006 and, therefore, all these appeals were heard together and are being disposed of by this judgment.

3. The core issue that calls for determination in these appeals is whether 'ordinary earth' used for filling or levelling purposes in the construction of embankments, roads, railways, buildings has validly been declared to be a 'minor mineral' by the Central Government vide notification dated February 3, 2000 issued under S.3(e) of Mines and Minerals (Development and Regulation) Act, 1957 (for short, 'Act, 1957').

4. It is not necessary to refer to the facts of each of these appeals. The brief narration of facts in Civil Appeal No. 2088 of 2007 will suffice. The appellant therein is a company incorporated under the Companies Act, 1956. It is engaged in the construction of business