1. This order shall govern the disposal of all the three writ petitions as common questions of law and fact are involved in all of them.

2. Petitioners in all these three petitions are companies registered under the provisions of Companies Act and are engaged in manufacture of TMT bars and rods, and allow steel falling under Chapter heading 72 and 73 of the Central Excise Tarrif Act.

3. The petitioners have filed the present petitions challenging the Panchanama dated 20/8/2009 (Annexure P/1) stating that on 20/8/2009 a raid was conducted by the officers of Central Excise Department on the factory premises of petitioners companies and they have seized certain material, Said raid is challenged by the petitioners stating that the officers who have raided the premises have not recorded "reason to believe' as required by section 110 read with section 123 of the Customs Act and therefore, entire action of the respondents is illegal and contrary to law. It is, therefore, prayed that the Panchanama (Annexure P/1) and the consequential proceedings be quashed.

4. Respondents have filed their return denying the allegations made in the petitions. They contended that the officer who has condu