(1.) By way of this petition under Article 226 of the Constitution of India, the petitioners have prayed for the following prayers :-
(2.) The brief facts of the case are as under:-
(3.) After considering the reply to the show cause notice, the same was adjudicated vide order dtd. 26/8/2004 and the amount deposited by the petitioners on 7/4/1999 was appropriated towards the demand raised in the order in original which reads as under:-