DHARAMPAL SATYAPAL LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Dr. A.K. Saraf, learned senior counsel for the petitioner. Also heard Mr. B. Sarma, learned standing counsel, Central Excise and Customs Department, appearing for the respondents.

(2.) The petitioner, which is a Company registered under the Companies Act, 1956, by filing the instant writ petition under Article 226 of the Constitution of India, has, essentially, prayed for terminating an enquiry initiated against the petitioner by the respondent No.3, i.e. Assistant Commissioner of Central Tax (Anti-evasion), by letter dated 18.11.2015. The petitioner company has its manufacturing units in, amongst others, at Agartala and Guwahati and is engaged in manufacturing goods (Pan Masala), notified under Section 3A of the Central Excise Act, 1944 (for short, "1944 Act"). The petitioner is registered under the 1944 Act.

(3.) When the writ petition was moved, this Court, by an order dated 04.10.2016, while issuing notice, had stayed further proceedings pursuant to the notice dated 18.11.2015 and the Summons dated 16.09.2016. However, it was provided that it would be open to the respondents to pass order under Rule 6(2) of the Pan Masala Packing Machines (Capacity Determination and Calculation of Duty) Rules, 2008 (for short, "Rules"), as amended, as per direction of the appellate authority. For vacating the interim order dated 04.10.2016, two Interlocutory Applications, one by the Commissioner of Central Excise and Service Tax, and the other by the Assistant Commissioner of Central Excise (Anti-evasion) were filed and the said applications were registered as I.A. (Civil) No.2024/2016 and I.A. (Civil) No.2178/2016, respectively. When these two Interlocutory Applications were taken up for consideration on 16.03.2017, learned counsel for the parties had suggested that instead of taking up the same, the writ petition may be taken up for disposal as hearing of the Interlocutory Applications would take, more or less, the same amount of time which may be required for hearing of the writ petition. Acceding to the aforesaid request, the Court had proceeded to hear the writ petition at the admission stage.