JUDGMENT : Heard the counsel for the petitioners and the Advocate General for all the respondents. 2. The issue in these writ petitions is with regard to certain demand raised as a penalty by the respondents from the petitioners which have been assailed on the ground that it is not preceded by any show cause notice indicating the basis for such levy and also on the ground of vagueness. We find force in the said submissions. 3. In these circumstances, the writ petitions are allowed, the impugned orders passed by the respondents against each of the petitioners are set aside. The Excise Commissioner-cum-Managing Director of Jharkhand State Beverages Corporation Limited shall issue a show cause notice to each of the petitioners giving the basis for the levy of the penalty and also the material on the basis of which such penalty is being sought to be levied on each of the petitioners. 4. On receipt of such show cause notice each of the petitioners shall submit a reply to the Excise Commissioner-cum-Managing Director of Jharkhand State Beverages Corporation Limited within two weeks of such receipt of show cause notice. A personal hearing shall be provided by the Excise Commissioner-cum-Managing Director of Jharkhand State Beverages Corporation Limited to each of the petitioners and then a reasoned order in accordance with law shall be passed by the Excise Commissioner-cum-Managing Director of Jharkhand State Beverages Corporation Limited and communicated to the petitioners. Till the Excise Commissioner-cum-Managing Director of Jharkhand State Beverages Corporation Limited passes such an order, the bank guarantees given by the petitioners shall be kept alive.