SANTHA ENGINEERING INDUSTRIALS Vs. SUPERINTENDENT OF CENTRAL EXCISE

JUDGEMENT

(1.) THOUGH the classification list filed by the petitioners here accepted, at the time of clearance, the respondent directed the petitioners to file a revised classification list for clearance. Aggrieved by the said impugned order the present writ petitions have been filed praying for the issue of aCertiorarito quash the revised order dated 7-8-1990 issued by the respondent - Superintendent of Central Excise, Coimbatore.

(2.) MR. K. Jayachandran, appearing on behalf of the respondent takes notice. Since the classification lists already filed by the petitioners had already been accepted by the respondent, he cannot direct the petitioners to file revised classification lists in the absence of proceedings initiated for cancellation of the earlier sanction granted for the classification lists. In view of the same, the impugned orders are quashed. However, it is open to the respondent or any other higher authority to initiate proceedings for cancellation of the order of acceptance of the classification lists filed by the petitioners. In such proceedings, the petitioners will be given a fair and reasonable opportunity to put forward their contentions.