(1.) As common question of law and fact are involved in these petitions, hence they are being disposed of by a common judgment.
(2.) By means of these petitions, the petitioners have prayed to issue a writ, order or direction in the nature of certiorari for quashing the complaint under Section 9AA/13/19 of the Central Excise Act, 1944 and also prayed to issue a writ order or direction in the nature of mandamus commanding the opposite parties not to arrest the petitioners in connection with the aforesaid case.
(3.) The petitioners are running a Private Limited Company known as Harsingar Gutka Pvt. Ltd. and the company manufactures Harsingar Gutka Pan Masala. Petitioner No. 3 Smt. Anita Singh is the Director of the company, while her husband Sri Mahesh Singh is the Managing Director of the Company. Petitioner No. 2 Smt. Anju Singh is the sole proprietor of M/s. Anju Agencies, which is the distributing concern of the company. Petitioner No. 1 Km. Rajni is the proprietor of M/s. Gopal Grinding, which crushes the Supari and other material used in manufacturing Gutka by the company.