JUDGMENT :

1. Rule. By consent of learned counsel for parties, Rule made returnable forthwith and heard finally.

2. The present Writ Petition impugns,

i. Five show cause notices (“impugned notices”) issued by Respondent No.3 to Petitioner; and

ii. An order dated 30th March, 2022 (“impugned order”) passed by Respondent No. 3 against Petitioner.

3. The facts briefly stated are that between the years 2008 and 2009 Respondent No. 3 issued the impugned notices to Petitioner inter alia alleging that Petitioner had contravened provisions of the Cenvat Credit Rules, 2004. The impugned notices on this premise called upon Petitioner to show cause why Central Excise Duty along with interest and penalty should not be recovered from Petitioners. The details of the impugned notices (date, period and amount demanded) are as follows, viz.