JUDGMENT :

HARISH VAIDYANATHAN SHANKAR, J.

1. This batch of writ petitions seeks to assail the Orders-In- Original, [1OsIO] dated 30.12.2022 [in W.P.(C) 6235/2023] and 02.03.2023 [in W.P.(C) 6376/2023 & W.P.(C) 6648/2023] (hereinafter referred to as “the impugned OsIO”) passed by the Respondents, whereby, inter alia, the Petitioners‟ goods were confiscated under Rule 25 of the Central Excise Rules, 2002 (hereinafter referred to as “the Rules”) and penalty was imposed on the Petitioners for contravention of the provisions of the Rules. These petitions also seek the release of the Bank Guarantee furnished at the time of release of the seized goods.

BRIEF FACTS:

2. On 29.04.2011, pursuant to receipt of information, the Anti- Evasion Wing of the Central Excise, Delhi-1, conducted searches and effected seizures under the Central Excise Act, 1944 (hereinafter “the Act”) from the premises of the Petitioner firms and that of Mr. Parmod Kumar Jain. A panchnama of the seized goods was duly drawn. Mr. Parmod Kumar Jain was the proprietor of M/s Paras Products and M/s Sai Enterprises, and his son, Mr. Ankit Jain, was the proprietor of M/s Jaina Polymers. During search, the following materials