JUDGMENT OMONDI, J.A
When this matter came up for hearing, it became apparent that the appeal in Nairobi Civil Appeal No. 100 of 2018 arises from the same decision that is challenged in Nairobi Civil Appeal No. 125 of 2018, and involves the same parties; and the same issues. The parties therefore agreed to have the matters consolidated and heard together, with Civil Appeal No. 100 of 2018 being the lead file for purposes of hearing this appeal with ease.
The genesis of this appeal was triggered by the contents carried in the local media on 3rd October 2017, where the 2nd respondent published a public notice announcing that with effect from 1st November 2017, bottled water, juices, soda and other non-alcoholic beverages and cosmetics, manufactured or imported into Kenya, shall be affixed with the new generation excise stamps, in accordance with Legal Notice No. 110 of 18th June 2013. The regulations issued by the Cabinet Secretary (CS), in the Legal Notice, were said to have the effect o…