B.P.Jeevan Reddy, C.J. - (1.) The petitioner obtained a licence in form L-6 under Rules 174 and 192 of the Central Excise Rules authorising them to obtain without payment of the whole or part of the duty leviable on Toluene, Benzene, Toluol and Xylene to be used by it in the manufacture of Rubber Solutions and Thinner during the five years ending on 31st December 1991. This licence was suspended by the order of the Superintendent, Central Excise, Range II, Agra, vide his order dated 12th February, 1988. The order reads as follows: "Central Excise Range II, Agra. C.No. 26/Petrofine/87/180 To, M/s. Petrofine Chemicals 507-B Jalesar Road, Agra. Sir, Sub:- Misuse of concession granted under Chapter X C/Regd. On the basis of enquiries made, it has been revealed that you have misused the concession granted to you under Chapter X and the Asstt. Collector C. Excise, Agra has withdrawn his satisfaction for granting permission for issue of L-6 licence, with the direction that I should initiate proceedings under rule 181 of C. Ex. read with rule 192 to 196BB of C. Ex. Rules, 1944. Hence being the competent Licensing authority, I do hereby suspend your L-6 Licence No. 2/5 BPMS/87 of 193/87 with effect from today."
(2.) The petitioner is questioning the said order mainly on the ground that it has been arrived at without observing the principles of natural justice. It is submitted that before passing this order no opportunity whatsoever was afforded to the petitioner to show cause against the proposed action.
(3.) A reading of the order no doubt shows that it is merely consequential to the action of the Assistant Collector, Central Excise, Agra, withdrawing his satisfaction for granting permission for issue of L-6 Licence. The order also recites that the Assistant Collector had directed the Superintendent to initiate proceedings under Rule 181 of the Central Excise Rules read with Rules 192(2) and 196BB. However, in the counter-affidavit filed it is not stated that there is any such order of Assistant Collector or that any such order was passed by the Assistant Collector after notice to the petitioner.;