ORDER

1. HEARD THE PARTIES.

2. LEAVE GRANTED.

3. BY THE IMPUGNED ORDER DATED 25-2-2002, THE HIGH COURT DISMISSED WRIT PETITIONS NOS. 266-67 OF 2002. THE SHORT FACTS ARE THAT ON 2-8-2001 THE SETTLEMENT COMMISSION PASSED ORDER ON APPLICATIONS NOS. 21 AND 56 OF 2000 F AND DIRECTED THE APPELLANTS TO PAY IMPORT DUTY AND PENALTY THEREON. AGAINST SAID ORDER, THE APPELLANTS OF THESE APPEALS FILED SEPARATE WRIT PETITIONS BEARING NOS. 2176 AND 2202 OF 2001 AND WHEN THE SAME PETITIONS WERE PLACED FOR CONSIDERATION, IT APPEARS THAT ON THE OBSERVATIONS OF THE HIGH COURT, THE APPELLANTS WERE PERMITTED TO WITHDRAW THE WRIT PETITIONS TO ENABLE THEM TO FILE RECTIFICATION PETITIONS BEFORE SETTLEMENT COMMISSION AND THE COURT DID 9 NOT GO INTO MERITS OF ORDER PASSED BY THE SETTLEMENT COMMISSION. PURSUANT TO THE PERMISSION GRANTED, THE APPELLANTS FILED RECTIFICATION PETITIONS BEFORE SETTLEMENT COMMISSION WHICH WAS REJECTED BY ORDER DATED 4-12-2001 ON THE GROUND THAT THERE WAS NO ERROR APPARENT ON THE FACE OF THE RECORD IN THE ORDER SOUGHT TO BE RECTIFIED BESIDES THIS THAT THE SETTLEMENT COMMISSION HAD NO POWER TO ENTERTAIN PRAYER FOR RECTIFICATION. CHALLENGING THE SAID ORDER, TWO SEPARATE WRIT PETITION