ORDER 1. Leave granted. 2. We have heard the Learned Counsels for the parties. 3. Having regard to the subject matter of the two show cause notices dated 6th September, 2007 and 18th December, 2008 which, prima facie, appear to be different we are of the view that the High Court was not correct in quashing the show cause [notice] dated 6th September, 2007 on the ground that the issues raised therein will be decided in the appeal pending before the Tribunal so far as the show cause notice dated 18th December, 2008 is concerned. 4. Beyond the above we do not consider it appropriate to record any findings as the same may have the effect of prejudicing the parties in the course of the adjudication of the show cause notice dated 6th September, 2007 and the appeal in respect of show cause notice dated 18th December, 2008. 5. Consequently and in the light of the above the present appeal shall stand disposed of and the order of the High Court is set aside to the above extent.