Meta AI: ✅ *Key Points:* – Impugned orders of assessment and show cause notices quashed – Proceedings revived from pre-consultation process stage – Mandatory pre-consultation under Central Excise Act emphasized – Follows Bombay High Court’s Rochem Separation Systems decision – All Writ Appeals and Writ Petitions allowed – No costs imposed

[25/12, 08:24] Meta AI: ✅ The Madras High Court has quashed the impugned orders of assessment and show cause notices, reviving proceedings from the pre-consultation process stage. The court allowed all Writ Appeals and Writ Petitions, emphasizing the mandatory nature of pre-consultation under the Central Excise Act, following the Bombay High Court’s decision in Rochem Separation Systems (India) Pvt. Ltd. vs. Union of India.

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[25/12, 08:25] Meta AI: ✅ *Head Notes:*
– Madras High Court quashes assessment orders and show cause notices
– Proceedings revived from pre-consultation process stage
– Emphasizes mandatory pre-consultation under Central Excise Act
– Follows Bombay High Court’s decision in Rochem Separation Systems
– All Writ Appeals and Writ Petitions allowed
[25/12, 08:25] Meta AI: ✅ *Key Points:*
– Impugned orders of assessment and show cause notices quashed
– Proceedings revived from pre-consultation process stage
– Mandatory pre-consultation under Central Excise Act emphasized
– Follows Bombay High Court’s Rochem Separation Systems decision
– All Writ Appeals and Writ Petitions allowed
– No costs imposed