Circular-guided reconsideration ordered after objections, with proceedings to continue only in light of the relevant clarifications.

The proceedings were not quashed on merits; instead, the HC directed the respondent authority to consider the petitioners' objections and reply before continuing the matter. The authority was required to bear in mind the clarifications in Circular No. 123/5/2010-TRU dated 24.05.2010 and proceed in accordance with that circular. The directions were issued following the earlier order treating the matters as covered by the same approach, so the disputed proceedings were left open for reconsideration by the authority on the basis of the objections and circular.

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Issues: Whether the impugned proceedings called for interference and whether the authority was bound to proceed in accordance with Circular No.123/5/2010-TRU dated 24.05.2010 after considering the petitioners' objections.

Analysis: The matters were treated as covered by the earlier order, which had directed the department to bear in mind the clarifications in the circular and proceed further on the basis of the objections/reply to be filed by the petitioners. Following that approach, the Court directed the respondent authority to consider the objections/reply and continue the proceedings in light of the circular.

Conclusion: The writ petitions were not quashed on merits and were disposed of with directions to the authority to consider the objections/reply and decide the matters in accordance with the circular.

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