ORAL JUDGMENT: (per BHARATI DANGRE, J.)

1. These two Writ Petitions are filed by the Computer Graphics Private Limited, an Assessee, holder of Central Excise Registration Certificate, engaged in the manufacture of excisable goods, namely, photographic color paper, graphic art film and medical X- Ray falling within the purview of Central Excel Tariff Act, 1985 and which has availed CENVAT credit input capital goods and services in relation to the manufacture of their final products in terms of Rule 3 of the CENVAT Credit Rules, 2004.

The Petitioner raise challenge to the delay in adjudication of the two show causes notices issued to it, by filing two Writ Petitions; in Writ Petition No. 2052 of 2025 (F), the show cause cum demand notice is issued on 04.01.2017 whereas in Writ Petition No. 2054 of 2025 (F), the show cause cum demand notice is dated 16.03.2016.

2. The impugned show cause notice dated 16.03.2016, issued for the period from April 2011 to June 2015 allege that the Assessee has contravened the provisions of Section 4(3)(d) of the Central Excise Act, 1944 in as much as it has failed to include the transaction value of such amount of VAT/CST, which though recovered from the b