D. RAJU, J.

The above batch of writ petitions have been filed by the very same writ petitioner, challenging the show cause notices issued as also in one writ petition the constitutional validity of Section 11D of the Central Excises and Salt Act, 1944, hereinafter referred to as 'the Act'. Several writ petitions relate to the various show cause notices issued for different periods and in other respects, the grounds of challenge are similar and identical. For a proper understanding of the grievance of the petitioner and an appreciation of the points urged on either side, it would be useful to refer to the facts pertaining to W.P. Nos. 11017 and 11018 of 1992. The writ petition, W.P. No. 11017 of 1992 has been filed for the writ ofcertiorarito call for and quash the show-cause-cum-demand notices issued by the fourth respondent in O.S. No. 1906 dated 13-7-1992, calling upon the petitioners to show-cause as to why an amount of Rs. 2, 47, 05, 641.22 as detailed in the annexure thereto for the period from 1-2-1992 to 30-6-1992 should not be demanded and recovered under Section 11A read with Section 11D of the Act with a consequent liability for penalty under Rule 210 of the Ce