(1.) THE Order of the Court is as follows :- In all these writ appeals, the questions arise for consideration are one and the same and hence, by consent of all the counsels, the writ appeals are taken up for joint final disposal.
(2.) THE appellants herein filed the writ petitions challenging the validity of Clause (4) of the Notification no. 59 of 1994 Central Excise dated 1-3-1994. THE learned Single Judge upheld the validity of the said clause. Both the learned Counsels agreed that the validity of the said Clause has also been upheld by the Apex Court. Hence, there is no need to traverse the validity of the said Clause.
(3.) ACCORDINGLY , the findings of the learned Single Judge in this regard on merits of the claim of the appellants are vacated. The appeals are ordered accordingly and the matter is remitted back to the Assistant Collector of Customs for the purpose of proceeding with the adjudication process afresh. No costs. Consequently, the above C. M. Ps. are dismissed as unnecessary. .