Shashi Kant Gupta, J. - (1.) SINCE similar questions are involved in these aforementioned writ petitions, they are, with the consent of the parties, being taken up together and disposed of by a common judgment and order.
(2.) CIVIL Misc. Writ Petition No. 1717 (Tax) of 2004 has been filed, inter alia, for the following relief's; (a) issue a writ of certiorari quashing the order dated 27 -9 -04 read with order dated 19 -8 -04 passed by the Commissioner (Appeals), Central Excise, Meerut -II; (b) issue a writ of mandamus directing the Respondent No. 1 to restore the appeal to its original number and further to decide the stay -cum -waiver application afresh after granting a personal hearing to the Petitioners; (c) issue a writ of mandamus directing the Respondents to lift the order of attachment forthwith. The connected writ petition No. 1441 (Tax) of 2004 has been filed, inter alia, for the following relief's; (i) issue a writ order of certiorari quashing the order dated 14 -9 -2004 (Annexure A -7 to the writ petition) issued by the Superintendent (Appeals) Customs, and Central Excise, Meerut -II; (ii) issue a writ of mandamus directing the Respondent No. 1 to decide the stay cum waiver application afresh after granting a personal hearing to the Petitioners after giving a notice of hearing in advance to the Petitioners and Petitioner's counsel.
(3.) BRIEF facts as enumerated in the writ petitions are as follows; The Petitioners are engaged in the manufacture of sugar and molasses and were availing the facility of MODVAT credit on inputs and capital goods. Petitioners were served with seven show cause notices from 28 -4 -1995 till 4 -11 -1996 alleging that they had wrongly availed MODVAT credit to the tune of Rs. 1,09,54,582.42 and were required to show cause as to why the said amount be not recovered from them. On 31 -12 -2003 Additional Commissioner adjudicated all the seven show cause notices and disallowed MODVAT credit to the tune of Rs. 66,07,214.00 and imposed an equal amount of penalty. Aggrieved by the adjudication order, the Petitioner filed an appeal along with stay -cum -waiver application before the Commissioner (Appeals), Meerut -II on 17 -5 -04.;