ORDER :

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of Writ of Certiorari, calling for the records of the Respondents in and connected with Final Order No.39/2008-Cus dated 12.12.2008 passed in S.A.(C)No.31/2008 of the 1st Respondent, The Customs, Excise Settlement Commission Additional Bench, Chennai, quash the same.)

1. This batch of writ petitions can be divided into two sets (i) W.P.Nos.1004, 1821, 1535 and 3055 of 2009 and (ii) W.P.Nos.3053 and 3054 of 2009. A common order is passed in both sets of matters since the material factual as well as legal position in all writ petitions is more or less similar.

2. Heard the submissions of Mr.B.Satish Sundar, learned counsel for the petitioners, Mr.T.Pramod Kumar Chopda, learned Senior Standing Counsel for the respondents in WP.Nos.1821, 1004, 1535 of 2009 and Mr.Rajasekar, learned counsel for the respondents in WP.Nos.3053 to 3055 of 2009.

3. The facts that arise for determination in W.P.No.1004 of 2009 are taken to be representative of the facts and legal questions that arise in the four writ petitions constituting the first set of matters.

4. The petitioners challenge orders of the Settl