B.P.Jeevan Reddy, C.J. - (1.) This writ petition has been filed against the order passed by Superintendent, Central Excise, Range-IV, Division-II, Ghaziabad dated 14th August 1991. It would be appropriate to set-out the impugned order in its entirety as follows: Central Excise Range IV, Ghaziabad. C.NO. 20-CE/C.T.2/90/945 Dt. 14.8.91 To M/s. Harig IndiaLtd., Mohan Nagar, Ghaziabad. Dear Sir, Sub: Notification No.239/86-CE dt.3.4.86--Issue of C.T.2 Certificates thereunder in favour of M/s. Harig India Ltd. Mohannagar--Regarding. It has been considered that benefit of Notification No.239/86-CE dated 3.4.86 is not admissible to you and as such the C.T.2 certificates Nos. 1/Harig/91 to 12/Harig/91 each dated 22.4.91 issued by the undersigned in your favour relating to different parties for procurement of excisable goods under changed procedure, may be treated as cancelled and withdrawn. The concerned parties may please be informed accordingly.
(2.) Petitioner's case is that he is manufacturer of Hydraulic Lift Systems and Hydraulic Pumps which are component parts of tractors. For manufacture of said component parts the petitioner has to purchase certain excisable goods and items from others. Petitioner says that he was entitled to and was enjoying the benefit of the Notification No.239/86-C.E. dated 3.4.1986 and on his issuance of C.T.2 certificates to his sellers the sellers were being exempted from payment of Central Excise duty on those goods and items. The petitioner complains that the impugned order was communicated to him without any prior notice and without according a hearing to him. He says that by virtue of said order, cost of productions of component parts would go up and he would not be able to compete in the market.
(3.) Be that as it may, we find that the order is devoid of any reasons. The order itself makes it clear that C.T.2 certificates were issued to petitioner by the concerned authority and petitioner was issuing the same in favour of different parties, who were selling their goods to the petitioner. The said benefit is now cancelled. In the circumstances, the writ petition is disposed of with the following directions: i) The impugned order shall only be treated as show-cause notice and shall not be treated as final order: ii) Within a week of the Production of the certified copy of the order by petitioner before the Superintendent, Central Excise, Range-IV, Ghaziabad, he shall communicate the reason for the action proposed in the impugned order. Within two weeks there from the petitioner shall submit his explanation to Superintendent who, then, shall decide the matter according to law after giving opportunity of hearing to the petitioner. The petitioner shall not seek adjournments on the date of hearing prescribed. iii) Pending passing of final order in pursuance of this order the position that obtained on 12.8.1991 shall continue.;