SATYA METALS Vs. UNION OF INDIA

JUDGEMENT

(1.) THE writ petition is filed with the following prayers:-

(2.) ACCORDING to the petitioners, they set up a unit in Himachal Pradesh based on Annexures P-5 and P-7, clarifications issued by the third respondent, Directorate General of Export Promotion. Having set up the unit, it is submitted that the eligible exemption, as per Annexures P-5 and P-7, has been withdrawn. We find that the petitioners had already been issued a show cause notice, Annexure P-21 by the fourth respondent. ACCORDING to the petitioners, Directorate General of Export Promotion having withdrawn the benefits as per Annexure P-22, dated 24.09.2010, which, according to the petitioners, has been communicated to them only on 7.12.2010. There is no point in submitting their explanation to the Commissioner since Commissioner is bound by the clarification issued by the Directorate General of Export Promotion. Why the petitioners did not approach the Directorate General of Export Promotion is not clear. It is submitted that the Directorate General of Export Promotion may not entertain a representation. We do not think that the petitioners are prevented from making a representation before the Directorate General of Export Promotion for appropriate clarification. Therefore, without expressing any opinion as to the merits of the contentions taken by the petitioners, this writ petition is disposed of as follows:- In the event of petitioners making an appropriate representation before the third respondent within a period of 2 weeks from today, the same shall be duly considered by the third respondent. In case, the petitioners request for an opportunity for hearing, the same shall also be granted. Thereafter, the third respondent shall pass a considerate order adverting to the submissions made in the representation within another two months. We make it clear that in the nature of the order we have passed, as above, we have not adverted to the contentions taken by the petitioners before us and all those contentions are left open. We also make it clear that it will be open to the petitioners to move the Directorate General of Export Promotion for appropriate interim arrangement in the meanwhile, in which case appropriate orders in that regard be also passed during the pendency of the matter before the Directorate General of Export Promotion.