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The Supreme Court set aside the impugned orders of the High Courts and remitted the matters for disposal of the Writ Petitions afresh. The parties have the opportunity to lead evidence on specific questions related to the Central Excises and Salt Act, 1944. The Collector, Central Excise (Judicial), Calcutta will record evidence and submit a report to the High Courts for their consideration. The High Courts will reach their own conclusions based on the evidence and dispose of the writ petitions accordingly. The appeals were disposed of with no costs.
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