JUDGMENT :

(Debangsu Basak, J.) :

1. Seven appeals are taken up for analogous hearing as they emanate out of the same order in appeal dated March 2, 2009 passed in respect of adjudication order No. SDE(SSB)/II/07/2003 dated August 28, 2003 of the Special Director, Enforcement Directorate. The appeal being No.FEA/13/2009 is at the behest of the company while the appeals being FEA/15/2009 to FEA/20/2009 are appeals at the behest of the directors of such company.

2. The Enforcement Directorate issued a memorandum dated May 3, 2002 to the company and its directors calling upon them to show cause as to why adjudication proceedings should not be initiated against them for their failure to take action to secure the receipt of export proceedings to the tune of US$ 6,37,000 out of the total invoice value of US$ 8,37,200 in respect of 3GRs all dated March 29, 1996.

3. The show cause notice dated May 3, 2002 resulted in an order of adjudication dated December 30, 2002. The adjudication order on appeal was set aside on the ground of violation of principles of natural justice and was remanded for fresh adjudication. The fresh adjudication resulted in an order dated August 28, 2003.

4. The order d