(1.) Rule. Shri R.J. Oza, learned counsel appearing for the respondents waives service of notice of Rule on behalf of the respondents. In the facts and circumstances of the case and with the consent of learned counsel appearing for the respective parties, the petition is taken up for final hearing today. By way of this petition under Article 226 of the Constitution of India, the petitioners have prayed for appropriate writ, direction or order quashing and setting aside the Order-in-Original No. AC/08/Div-Vapi/Adj/2010-ll, dated 31-7-2010 (Annexure-B) as well as the Order-in-Appeal being OIA No. SRP/27/Vapi/2012-13, dated 18-9-2012 (Annexure-D) passed by the Commissioner (Appeals) and the Order No. A/10032/WZB/AHD/2013 and M/10142/WZB/AHD/2013, dated 31-12-2012 (Annexure-E).
(2.) The facts leading to present Special Civil Application in nutshell are as under:
(3.) Feeling aggrieved and dissatisfied with the impugned Order-in-Original as well as the orders in appeals, the petitioners have preferred present Special Civil Application under Article 226 of the Constitution of India.