DHANLAXMI FABRICS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD the learned Counsel for the Petitioners. Here is a case wherein an application seeking condonation of delay by the Petitioners came to be rejected by the impugned order. The petition is to take exception to the said order.

(2.) IT is necessary to refer to certain facts, which are as under :- The Petitioners are engaged in the processing of Textile Fabrics, falling under Chapter 52, 54 and 55 of the Central Excise Tariff Act, 1985. On 24-12-1998 provisional order came to be passed by the 4th Respondent determining the installed capacity of the Petitioner's Plant at 14 Chambers. On 24-6-1999 final order came to be passed by the 4th Respondent whereby the number of Chambers of the factory of the Petitioners was determined at 14. 98 chambers. This order came to be passed without affording any opportunity of hearing and making of oral submissions.

(3.) THE aforesaid order passed by the 4th Respondent dated 24-6-1999 was placed for legal opinion of the Consultant, who by his letter dated 3-8-1999 opined that this is not an appealable order for want of any preamble informing the assessee so as to what steps to take in case of the contest. The Petitioners were advised to file a detailed representation to the Commissioner of Central Excise, Mumbai-II. The said opinion of the Consultant is placed on record (Exhibit-C at page 46 ).