JUDGMENT :

DEEPAK ROSHAN, J.

1. Since common issue is involved in all these writ applications, as such all are heard together and disposed of by this common order.

2. The petitioner in all these writ applications have initially challenged the respective show cause notices (SCN) of the year 1994 to 1997 and the respective notices of personal hearing issued in the year 2022, i.e. after a lapse of about 27 to 29 years.

During pendency of these writ applications the respondent-Department vide its common Order in Original (OIO) dated 17.2.2023; confirmed the demand as made in the respective show-cause notices. The petitioner thus filed interlocutory application in respective applications which was allowed by this Court and the common Order in Original dated 17.2.2023 confirming the demand in the respective show-cause notices has been impugned.

3. It may be noted at this stage itself that the personal hearing notices was issued in respect of 11 show cause notices; against one such notice dated 9.12.1993 for the period June, 1993 to November, 1993, the petitioner had moved this Court in W.