JUDGMENT :

SONIA GOKANI, J.

1. These are two petitions preferred under Article 226 of the Constitution of India challenging the legality and validity of the show cause notices issued by the respondent authorities on the ground that the said show cause notice is ex facie without jurisdiction and authority of law and in clear disregard to the binding order of the superior authority amounting to abuse of process of law, illegal and void.

2. Both these petitions, since, involve identical question of law, they are being decided by this common judgment where necessary, facts for adjudication are drawn from Special Civil Application No.3320 of 2021.

2.1 The petitioner No.1 is a company incorporated and registered under the Companies Act and the petitioner claims to be one of the larger manufacturing plants at Kutchch, District Gujarat. It manufactures the excisable products such as Electric Energy Saving Lamp, Vitrified Tiles, Quartz Clock, etc. falling under Chapter 69, 85 and 91 of the Central Excise Tariff Act, 1985. The petitioner NO. 2 is a shareholder and Director of the petitioner No.1-Company.

2.2 Massive earthquake in the State of Gujarat and particularly, in the District of Kutch in