- (1.) Petitioners, Vaish Steels (Private) Limited and Khursheed Alam, are in arrears of payment of Excise Department amounting Rs. 22,40,000/- referred to in Annexure 3', this has been indicated to the petitioner by a letter dated 20-2-1998 from the Superintendent, Central Excise, Range III, Muzaffarnagar. In paragraph 6 it is stated that of this amount, Rs. 8 lakhs has been paid.
(2.) The submission before the Court is that the Court issue a Mandamus to the Central Excise Department so arrayed as respondents that they may accept payment of the Central Excise dues due against the petitioner in installments. From the record, the court finds that the petitioner had opted for the compounded levy. In so far as payment in installments is concerned, the petitioner refers to a Circular of 17-12-1997. The matter of granting convenience of payment on installments is subject matter of evaluation by the Commissioner of Central Excise concerned on merits. It will not be proper for the court to issue a Writ on a matter which is the discretion of the Commissioner of Central Excise.
(3.) Under the circumstances, the petition is misconceived. The Writ, which the petitioner prays, cannot be granted.;