(1.) From amongst these four appeals, first two appeals (Civil Appeal Nos. 3358 and 3359 of 2020) emanate from the common judgment and order dated 01/08/2016 2016 (341) ELT 22 (Bom.) passed by the High Court of Judicature at Bombay (for short, "Bombay High Court") in Writ Petition No.2927 of 2015 and Writ Petition No.2926 of 2015, whereas, third appeal (Civil Appeal No.3360 of 2020) arises from the judgment and order dated 08.10.2018 2020 (373) ELT 217 (Del.) passed by the High Court of Delhi at New Delhi in Writ Petition (C) No.10526 of 2017 and the fourth appeal (Civil Appeal No.3705 of 2020) assails the judgment and order dated 09.12.2019 2020 (371) ELT 658 (Kar.) passed by the High Court of Karnataka at Bengaluru in Writ Appeal No.286 of 2019 (T-TAR).
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