(1.) Perused all Petitions. Heard the learned Counsel for the parties appearing in all these petitions.
(2.) By these petitions the Petitioners are challenging the orders dated 28th March, 2005 passed by the Presiding Officer of the Textile Committee Cess Appellate Tribunal in the Appeals preferred by the Petitioners against the demand notices issued by the Textile Committee for recovery of cess.
(3.) The Tribunal has relied upon its own earlier judgment dated 30th April, 2004 and has given detailed reasonings fully justifying the Petitioners liabilities to pay the requisite cess.