JUDGMENT :

J.B. Pardiwala, J.

1. Since the issues raised in all the captioned writ applications are interrelated and the parties are also the same, those were taken up for hearing analogously and are being disposed of by this common judgment and order.

2. “Governments are not run on mere bank guarantees. We notice that very often, some courts act as if furnishing bank guarantee would meet the ends of justice. No Governmental business or for that matter no business of any kind can be run on mere bank guarantees. Liquid cash is necessary for the running of a Government as indeed any other enterprise. We consider that where matters of public revenue are concerned, it is of utmost importance to realize that interim orders are not to be granted merely because a prima facie case has been shown. More is required. The balance of convenience must be clearly in favour of the making of an interim order and there should not be the slightest indication of a likelihood of prejudice to the public interest”. (Assistant Collector of Central Excise vs. Dunlop India Ltd. & Ors., 1985 (1) SCC 260)

3.