JUDGMENT :

A.M. KHANWILKAR, J.

1. From amongst these four appeals, first two appeals [Civil Appeal Nos. 3358 and 3359 of 2020] emanate from the common judgment and order dated 01.08.2016 [2016 (341) ELT 22 (Bom.)] passed by the High Court of Judicature at Bombay¹ [for short “Bombay High Court”] in Writ Petition No. 2927 of 2015 and Writ Petition No. 2926 of 2015, whereas, third appeal [Civil Appeal No. 3360 of 2020] arises from the judgment and order dated 08.10.2018 [2020 (373) ELT 217 (Del.)] passed by the High Court of Delhi at New Delhi in Writ Petition (C) No. 10526 of 2017 and the fourth appeal [Civil Appeal No. 3705 of 2020] assails the judgment and order dated 09.12.2019 [2020 (371) ELT 658 (Kar.)] passed by the High Court of Karnataka at Bengaluru in Writ Appeal No. 286 of 2019 (T-TAR).

CIVIL APPEAL NO. 3358 OF 2020

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(a) The appellant in Civil Appeal No. 3358 of 2020 claims to be hundred per cent Export Oriented Unit² [for short “EOU”] engaged in the manufacture of goods falling under Chapter 30 of the Schedule to the Central Excise Tariff Act, 1985 and for that purpose, the appellant has a factory, inter-alia, at Plot No. 8A/2, 8B/2, 8-8A/1/1, Kalwe, MIDC, Dighe,