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TMI Blog2014 (6) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent in C.No.V/15/50/2009-ST Adj and quash the proceedings dated 06.12.2010 issued therein and further direct the first respondent to decide the issue in the light of the circular No.123/5/2010- TRU dated 24.05.2010 issued by the Central Board of Excise and Customs. 2. W.P(MD)No.286 of 2011 has been filed seeking a writ of Certiorarified Mandamus to call for the records of the respondent in C.No.V/15/52/2009-ST Adj and quash the proceedings dated 06.12.2010 issued therein and further direct the first respondent to decide the issue in the light of the circular No.123/5/2010- TRU dated 24.05.2010 issued by the Central Board of Excise and Customs. 3. W.P(MD)No.287 of 2011 has been filed seeking a writ of Certiorarified Mandamus to cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the event of the tax liability being affirmed at the hands of the petitioner. 7. Since the issue involved in these writ petitions is similar, they are taken up for hearing together and disposed of by this common order. 8. The learned Counsel for the petitioners submitted that in all the writ petitions, the proceedings impugned are in the nature of notices calling upon the petitioners herein to show cause the reasons as to the non-registration and non-payment of service taxes by them and in similar circumstances, this Court has already considered the issue and disposed of the writ petitions in W.P.Nos.19510 to 19512 of 2010, by order dated 02.09.2010, besides directing the petitioners therein to submit their objections/reply to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the matter and pass final orders, within a period of eight (8) weeks, from the date of receipt of objections from the petitioners." 11. In the light of the aforesaid judgment of this Court, I am of the view that the case of the petitioners is squarely covered by the said judgment of this Court and accordingly, there shall be a direction that the respondent/first respondent (as the case may be), - the Joint Commissioner/the Additional Commissioner, Office of the Commissioner of Central Excise and Service Tax, Tiruchirappalli - 620 001, shall bear in mind the clarifications issued in Circular No.123/5/2010 dated 24.05.2010 and proceed further in the matters. The petitioners herein are directed to submit their objections/reply within a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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