- (1.) In view of the facts and circumstances of the case, as also affidavits have been exchanged, the writ petition is being disposed of finally at admission stage.
(2.) The petitioner seeks quashing of the letter dated 12-3-1996 (Annexure-6 to the writ petition) and also the order referred therein dated 23-2-1996 (Annexure-4 to the counter affidavit).
(3.) The short facts are, the petitioner-company has its factory at Rampur where it is manufacturing photocopy/photocopier machines which are excisable commodities. They are also repairing these machines may where brought back into the factory for refurbishing, to bring them back to their original factory quality. The details of which is not necessary for us to refer for the purpose of the disposal of the present petition. Earlier the petitioner made an application under Rule 173H of the Central Excise Rules since nothing was heard from the Collector, Central Excise, Meerut, hence the petitioner again submitted an application on 9-1-1992 for relaxation of the period of one year upto a period of five years on which the permission was granted within a relaxation of time limit from one year to five year. The petitioner thereafter filed an application on 2-12-1993 requesting the Collector, Central Excise to enhance the period of relaxation already granted on 17-11-1992 from five years to eight years. The Collector, Central Excise accepted the claim of the petitioner on 17-2-1994 as since 1992 the petitioners have been regularly availing the said facility. In spite of this the petitioner was surprised to receive the impugned letter dated 12-3-1996 from Respondent No. 2 which records the rejection order passed by the Commissioner/Collector, Central Excise on 23-2-1996. It also withdraws, even in respect of permission granted earlier by means of order dated 17-11-1992. The challenge is, since no opportunity was given to the petitioner by the Commissioner before passing this order it is liable to be rejected. The learned Counsel for the petitioner placed reliance on Rule 173H of the said Act which is as under : "1. Except as hereinafter provided no excisable goods or parts thereof on which duty has been paid shall be brought into, or retained, in a factory or a warehouse. 2. An assessee may, subject to such condition as may be specified by the Collector, retain in, or bring into, his factory or warehouse, excisable goods or parts thereof, accompanied by duty paying documents, if such goods or parts thereof, (a) are required for use in the manufacture of other goods in the factory; or (b) are required in the factory for construction, repairs or for use as fitting or equipment or for any other purpose for which such goods are normally consumed; or (c) need to be re-made refined, reconditioned repaired or subjected to any similar process in the factory; or (d) cannot be transported due to circumstances beyond the assessee's control, such as, the suspension of booking on railways, no-availability of railway wagons or the breakdown of carriers; or (e) are required for test or for study of designs or methods of constructions : Provided that where such goods or parts thereof are required to be brought into the factory or warehouse of an assessee for any of the purposes specified in the clause (c) such goods or parts thereof shall be brought into such factory or warehouse within a period of one year from the date of their initial removal from the factory or warehouse or within the period of warranty or guarantee provided in respect of such goods by the assessee, whichever is more.";