Judgment W.P(MD)No.285 of 2011 has been filed seeking a writ of Certiorarified Mandamus to call for the records of the 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 call for the records of the respondent in C.No.V/15/51/2009-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. 4. W.P(MD)No.5810 of 2011 has been filed seeking a writ of Certiorarified Mandamus to call for the records of the first respondent in C.No.V/ST/15/46/2009-C.Ex.Adjn., and quash the proceedings dated 23.12.2010 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. 5. W.P(MD)No.6449 of 2011 has been filed seeking a writ of Certiorarified Mandamus to call for the records of the first respondent in C.No.V/15/54/2011-ST.Adj, NSC No.15/2011-ST and quash the proceedings dated 21.04.2011 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. 6. W.P(MD)No.9716 of 2012 has been filed seeking a writ of Certiorarified Mandamus to call for the records of the first respondent in C.No.V/15/93/2011-ST.Adjn, SCN No.41/2011 and quash the proceedings dated 29.09.2011 issued therein and direct the respondents 2 and 3 herein who is a Government of India Enterprise, to remit the applicable taxes in respect of the same transaction in the event of the tax liability being affirmed at the hands of the petitioner. 7. 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 show cause notice impugned therein. 9. Heard the submissions made on either side and perused the materials available on record. 10. This Court, by order dated 02.09.2010 passed in W.P.Nos.19510 to 19512 of 2010, has held as follows: "2. The learned counsel for the petitioners submitted that subsequent to the issuance of summons, a circular No.123/5/2010 was issued by the Central Board of Excise and Customs, dated 24.5.2010 and in view of the issuance of the said Circular, though the same was issued earlier, the petitioners cases are bound to be considered as per Circular. 3. The learned counsel for the respondents pointing out the Circular submitted that even these cases may be decided based on the clarifications contained in the circular and the Department will comply with the Circular and proceed further in the matter. Hence, the summons need not be quashed. 4. In view of the said submission made by the learned counsel for the respondents and having regard to the clarifications issued by way of said Circular dated 24.05.2010, the apprehension raised by the petitioners cannot be sustained and while deciding the issue, the first respondent shall bear in mind the clarifications issued in Circular No.123/5/2010 dated 24.05.2010 and proceed further in the matter. The petitioners are directed to submit their objections/reply within a period of two weeks from the date of receipt of a copy of this order and the first respondent is directed to consider the objections and proceed 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 period of two weeks from the date of receipt of a copy of this order and the respondent/first respondent (as the case may be), is directed to consider the objections/reply submitted by the petitioners and proceed with the matters and pass final orders, within a period of six (6) weeks, from the date of receipt of objections from the petitioners. 12. With the above directions, all the writ petitions are disposed of. Consequently, the connected miscellaneous petitions are closed. No costs.