SANJIV KHANNA, J.

M/s XTRAA Cleancities Limited, now known as M/s Nandan Cleantec Industries Limited, has filed the present writ petition for quashing and setting aside :-

(a) Gazette Notification Nos. S.O. 193(E) and 194(E) dated 6th March, 2000 issued by the Ministry of Commerce, Government of India.

(b) Order No.12013/2/2012/ADJ/AC dated 22nd April, 2013 passed by the Appellate Authority constituted under Section 15 of the Foreign Trade (Development and Regulation) Act, 1992 ('F.T. Act', for short).

2. The present litigation has a checkered and variegated history as there have been several rounds of earlier litigation. To avoid prolixity we would only refer to relevant facts in view of the limited issues raised and contested by the petitioner.

3. Order dated 16th December, 2013 passed in the present Writ Petition crystallises the two issues that arise for consideration. First issue relates to the jurisdiction of the Development Commissioner appointed under Section 11 of the Special Economic Zones Act, 2005 ('SEZ Act' for short) to pass an order imposing penalty under Section 11 (2) of the F.T. Act. Second issue relates to imposition of penalty, the submission of the petitio