JUDGMENT :

Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. P. Baruah, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel for the GST.

2. The petitioner in the Writ Petition No. being W.P (C) No. 4068/2021, has challenged the order dated 22.09.2017 passed by the Assistant Commissioner of GST & CX Division-I (Annexure -VII) levying interest and penalty on the late payment of duty, which was exempted in view of the Notification No. 20/2007-CE dated 25.04.2007 (Annexure II), and the order dated 29.09.2020 passed by the Assistant Commissioner of GST & Central Excise rejecting the representation dated 12.09.2017 submitted by the Petitioner and upholding the levy of interest and penalty on the delay in payment of duty.

3. In the Writ Petition No. being W.P (C) No. 3965/2021, the petitioner has challenged the order dated 21.09.2017 passed by the Assistant Commissioner of GST & CX, Division-I (Annexure-VII) levying interest and penalty on the late payment of duty, which was exempted in view of the Notification No. 20/2007-CE dated 25.04.2007 (Annexure-II), and the order dated 29.09.2020 passed by the Assistant Commissioner of GST & Central Excise