1. ' MAMOON KAZI, J.---Learned counsel for the petitioners points out that a similar question of law is involved in the present petition as was involved in C.Ps. Nos, D-489/86, D-490/86 and D-506/86 earlier decided by a Division Bench of this Court. It may be pointed out that in the said petitions, the excise duty had been determined by the respondents against the petitioners in absence of the petitioners without giving them an opportunity of hearing, therefore, the case was remanded for a fresh disposal. Mr. Abdul Sattar, learned counsel appearing on behalf of the respondents does not dispute the factual position in the present case. Under the circumstances, this petition is also remanded to respondent No,3 for fresh disposal in accordance with the law.