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Following the said decision numerous matters came to be disposed of both, by the High Court and the Tribunal.

Ultimately, the matter came before this Court in the case of Union of India Vs. Dharmendra Textile Processors on 19th July, 2007, when a Division Bench of this Court, to which one of us (Kapadia, J) was a party, formulated the question and referred the same to the larger Bench for its decision. The reason for passing referral order is given in para 7, which reads as under:

Subsequently, the controversy is put to rest by the judgment of a three Judge Bench of this Court (in which one of us, Brother Alam was a party) in the case of Union of India Vs. Dharmendra Textile Processors which is reported in 2008 (13) SCALE 233. It has been held, inter alia, in the said decision that the impugned Rule 96ZQ is mandatory.

The consequence of the said judgment in Dharmendra Textile Processors is that the challenge to the vires of Rule 96ZQ(5)(ii) in the Original Writ Petition before the High Courts stands revived.