CASTROL INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE. Learned Standing Counsel Mr RM Chhaya for learned Assistant Solicitor General Mr. Harin Raval waives service of rule on behalf of the respondents. The matter is taken up for final disposal today.

(2.) IN the present petition, the petitioner has challenged the order-in-original dated 25th March 2008 passed by the Deputy Commissioner of Central Excise, Division III, Silvasa, respondent No. 2 herein. By the said order, the said authority dismissed the application dated 2nd January 2008 filed by the petitioner seeking provisional assessment for the calendar year 2008.

(3.) THE petitioner is engaged in the business of manufacture of excisable goods and is holding central excise registration. The petitioner has filed an application dated 2nd January 2008 before the Deputy Commissioner for provisional assessment of the goods for the calendar year 2008. Hearing of the said application was fixed by the Deputy Commissioner on 29th January 2008. Several adjournments were thereafter granted. Eventually, the application was fixed for hearing on 25th March 2008. On 25th March 2008, the representative of the petitioner gave an application stating, inter alia, that due to some personal tragedy to the Manager of the petitioner Company who handles the legal matters, he is not in a position to attend the hearing and hearing may, therefore, be adjourned and be fixed in the second week of April. It was also requested that personal hearing be granted. Respondent No. 2,however, did not grant the request and by the impugned order dated 25th March 2008 dismissed the application of the petitioner dated 2nd January 2008. It is this order which the petitioner has challenged in this petition primarily on the ground that the same was passed without hearing the petitioner.