1 IN THE HIGH COURT OF JUDICATURE OF BOMBAY BENCH AT AURANGABAD WRIT PETITION NO.2187 OF 1996 1 M/s Mahesh Oil Mills, having its office at Darhane, Satana--423 301, Dist.Nasik, Maharashtra. 2 Nandkishore Ramvallabh Bhangadia,, Indian Inhabitant of Satana, doing business at Darhana, Satana-423 301, District Nasik, Maharashtra. Petitioners Versus 1 The Union of India. 2 The Assistant Collector of Central Excise & Customs, Jalgaon Division, Shinde Bhavan, Ichha Devi Road, Jalgaon – 425 001. Respondents WITH WRIT PETITION NO.2189 OF 1996 1 M/s Raj Oil Mills, having its office at Satana--423 301, Dist.Nasik, Maharashtra. 2 Rajendrakumar Radhakisan Agarwal, Indian Inhabitant of Satana, having his office at Satana-423 301, District Nasik, Maharashtra. Petitioners 2 Versus 1 The Union of India. 2 The Assistant Collector of Central Excise & Customs, Jalgaon Division, Shinde Bhavan, Ichha Devi Road, Jalgaon – 425 001. Respondents WITH WRIT PETITION NO.2190 OF 1996 1 M/s Sanjay Cotton Seed Industries, having its office at Malegaon Road, Dhule--424 001. 2 Nandkishore Balmukund Agrawal, Indian Inhabitant of Dhule, having his office at Malegaon Road, Dhule-424 001, Maharashtra. Petitioners Versus 1 The Union of India. 2 The Assistant Collector of Central Excise & Customs, Jalgaon Division, Shinde Bhavan, Ichha Devi Road, Jalgaon – 425 001. Respondents WITH WRIT PETITION NO.2191 OF 1996 1 M/s Kashinath Dagdulal Oil Mills, having its office at Agra Road, Malegaon, Dist.Nasik, 3 Maharashtra. 2 Anandilal Dagdulal Agarwal, Indian Inhabitant of Malegaon, having his office at Malegaon, District Nasik, Maharashtra. Petitioners Versus 1 The Union of India. 2 The Assistant Collector of Central Excise & Customs, Jalgaon Division, Shinde Bhavan, Ichha Devi Road, Jalgaon – 425 001. Respondents WITH WRIT PETITION NO.2192 OF 1996 1 M/s Prabhat Oil Mills, having its office at Darhane, Satana--423 301, Dist.Nasik, Maharashtra. 2 Basantlal Shankarlal Agarwal, Indian Inhabitant of Satana, having his office at Darhana, Satana-423 301, District Nasik, Maharashtra. Petitioners Versus 1 The Union of India. 2 The Assistant Collector of Central Excise & Customs, Jalgaon Division, Shinde Bhavan, Ichha Devi Road, Jalgaon – 425 001. Respondents 4 WITH WRIT PETITION NO.2193 OF 1996 1 M/s Z.Y. Khatib Oil Mills, having its office at Satana--423 301, Dist.Nasik, Maharashtra. 2 M.H.Khatib, Indian Inhabitant of Satana, having his office at Satana-423 301, District Nasik, Maharashtra. Petitioners Versus 1 The Union of India. 2 The Assistant Collector of Central Excise & Customs, Jalgaon Division, Shinde Bhavan, Ichha Devi Road, Jalgaon – 425 001. Respondents WITH WRIT PETITION NO.2194 OF 1996 1 M/s. Kashinath Dagadulal & Co. Oil Mill, having its office at Agra Road, Dhule--424 001, Maharashtra. 2 Ashok Shankarlal Agrawal, Indian Inhabitant of Dhule, having his office at Agra Road, Dhule-424 001, Maharashtra. Petitioners 5 Versus 1 The Union of India. 2 The Assistant Collector of Central Excise & Customs, Jalgaon Division, Shinde Bhavan, Ichha Devi Road, Jalgaon – 425 001. Respondents WITH WRIT PETITION NO.2195 OF 1996 1 M/s O.K. Oil Industries, having its office at Jamnalal Bajaj Road, Dhule-424 001. 2 Jugalkishor Bansilal Gindodia, Indian Inhabitant of Dhule, having his office at Jamnalal Bajaj Road, Dhule-424 001, Maharashtra. Petitioners Versus 1 The Union of India. 2 The Assistant Collector of Central Excise & Customs, Jalgaon Division, Shinde Bhavan, Ichha Devi Road, Jalgaon – 425 001. Respondents WITH WRIT PETITION NO.2196 OF 1996 1 M/s Satyanarayana Oil Mills, having its office at Parole Road, Dhule--424 001, 6 Maharashtra. 2 Balmukund Sitaram Pasari, Indian Inhabitant of Dhule, having his office at Parole Road, Dhule-424 001, Maharashtra. Petitioners Versus 1 The Union of India. 2 The Assistant Collector of Central Excise & Customs, Jalgaon Division, Shinde Bhavan, Ichha Devi Road, Jalgaon – 425 001. Respondents WITH WRIT PETITION NO.2197 OF 1996 1 M/s Gajanan Oil Mills, having its office behind Gurudwara, Agra Road, Dhule--424 001, 2 Mahendrakumar Omkarmal Agarwal, Indian Inhabitant of Dhule, having his office behind Gurudwara, Agra Road, Dhule-424 001, Maharashtra. Petitioners Versus 1 The Union of India. 2 The Assistant Collector of Central Excise & Customs, Jalgaon Division, Shinde Bhavan, Ichha Devi Road, Jalgaon – 425 001. Respondents 7 Mr.P.M.Shah, Senior Counsel for the petitioners. Mr.Alok Sharma, Assistant Solicitor General for Respondents. CORAM: B.R.GAVAI AND S.V.GANGAPURWALA, JJ. DATE : 14 th July, 2010. ORAL JUDGMENT (Per B.R.Gavai, J.): 1 The facts as well as the legal position in the present matters is identical with Writ Petition No.2188 of 1996. 2 In that view of the matter, for the reasons stated while allowing Writ Petition No.2188 of 1996, present petitions are also allowed. The amount deposited by the petitioners is directed to be refunded to the petitioners with interest at the rate of 8% p.a. within a period of three months from today. In the facts and circumstances of this case, there shall be no order as to costs. (S.V.GANGAPURWALA) (B.R.GAVAI) JUDGE JUDGE ******* adb/wp218796