ORDER

Civil Appeal No. 2176/2009, Civil Appeal No. 2099/2009 and Civil Appeal No. 4352/2009 : Having regard to the nature of the order which we propose to pass in these appeals, it is not necessary to state the factual matrix of these cases in detail. Suffice is to state that according to the Directorate of Revenue Intelligence (hereinafter referred to as "the Revenue"), the respondents in these appeals are the exporters of leather goods. They had been exporting unfinished leather but had been showing in their invoices that the leather goods were finished goods and on that basis seeking exemption from payment of export duty. In this manner, according to the Revenue, the respondents avoided to pay huge amounts of duty. The premises of these respondents were raided by the D.R.I. and again, according to the Revenue, the aforesaid practice adopted by the respondents was accepted and they also deposited the duty in the sum of Rs. seventy lakh, Rs. one crore and Rs. one crore respectively.

2. Show cause notices were issued by Proper Officers, except in the case of M/s. Prime Leathers. At that stage, the respondents filed their writ petitions in the High Court. The High Court while allowi