( 1 ) IN this batch of seven writ petitions, the petitioners challange the show cause notices issued to them by the Collector of Central Excise, the second respondent, requiring them to show cause as to why their respective plant, machinery, land and building utilised in the manufacture, etc. of the fabrics as mentioned in the show cause notices should not be confiscated to the Government under Rule 173q (2) of Central Excise Rules, 1944 (for short the Central Excise Rules ), and further that penalties should not imposed on them under Rules 9 (2) and 172q of the Rules. There is also a challenge to the show cause notices a; to why a penalty should not be imposed under rule 209a of the Rules. The petitioners seek setting aside of the show cause notices. It may at once be noticed here itself that contravention of the Rules is regarding levy and collection and additional duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (for short the Additional Duties Act ) as applicable by virtue of section 3 of the Additional Duties Act. The notices call also upon the petitioners to show cause as to why additional duties of excise and cess pa