SOMABHAI SHANKARBHAI PATEL Vs. UNION OF INDIA SECRETARY

JUDGEMENT

(1.) ALL the above captioned four writ petitions were interconnected. As they involved similar facts and raised common issues, they all were heard together and are being decided by this common judgment.

(2.) WE heard learned advocate Mr. Hasit Dilip Dave for the petitioners in all four petitions, and Ms Sejal K. Mandavia for the Department appearing in all the petitions, at length. Factual Profile

(3.) THE second round began hereonwards. By placing reliance on the observations in the aforementioned order that "The matter remains at the stage, which was prior to the Settlement Commission", both the petitioners again approached the excise authorities below wanting to agitate the original show cause notices dated 25.05.2005 and 24.06.2005, and requested the adjudicating authority to consider their contentions and adjudicate. According to the petitioners, in view of the observation by the court, their matters stood revived to be at the stage of show cause notice as if no settlement application was ever moved and that therefore the show cause notices would require adjudication on merits. M/s. Jagat Textiles by its letter dtd. 27th September, 2006 requested that as the issue in respect of other unit i.e. Shree Uma Textiles was the same, both the show cause notices may be adjudicated together.