P.B. Majmudar, J.—In all these three petitions since the circular which is under challenge is common, these petitions are taken up together and with the consent of learned counsel for the parties, the same are decided by this common order.

2. In each of these cases, the petitioner is challenging the show cause notice issued by the Department by which the petitioner Company was required to show cause as to why the duty of excise, interest and penalty should not be imposed upon the petitioner under Rule 25 of the Central Excise Rules, 2002.

3. As per the said show cause notice issued to one of the petitioners RSWM in D.B. Civil Writ Petition No. 1242/2007, the petitioner Company is engaged in manufacture of cotton yarn and Man Made Yarn of Synthetics and artificial staple fibers classifiable under Chapters 52, 54 and 55 of the First Schedule to the Central Excise Tariff Act, 1985, and appear to have not paid duty of excise amounting to Rs. 2709213/- (CENVAT Rs. 2656091/- + Education Cess Rs. 53122/-) on their finished goods, by wrongly availing the benefit of Notification No. 30/2004 CE dt. 09.07.2004, during the period from 01.11.2005 to 31.03.2006. Details of the same is annexed alon

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