- (1.) This petition is on behalf of M/s. Bharat Heavy Electricals Ltd., Ranipur, Hardwar, a public sector undertaking. The order sought to be impugned is dated 27-2-1998, Annexure A3 to the Writ Petition. This is an order of the Assistant Commissioner, Central Excise, Dehradun. A list of Bought Out Item has been finalised and the order has been issued as such, as a matter of abundant caution. In this order, it is clarified that for finalisation of Bought Out Items, any assessment made is still provisional on other counts. The impugned order mentions that other issues shall be dealt with in separate orders in due course.
(2.) Beyond the record of the Writ Petition, learned Counsel for the petitioner submitted that the petitioner has moved the High Power Level Committee for raising the issues which are raised in this Writ Petition and learned counsel submits that this Petition may be kept pending and taken up in due course as the Supreme Court has held it so in a certain case.
(3.) Learned Counsel for the petitioner relied on two cases. The first was Oil and Natural Gas Commission and Anr. v. Collector of Central Excise, 1992 Supp (2) Supreme Court Cases 432. This is a matter in which the Supreme Court has expressed an opinion that the Public Sector Undertakings of State Governments and the Union of India should not be encouraged to be in litigation in Court by spending money on fees of counsel, court fees, procedural expenses and wasting public time as Courts are maintained for other litigations for those who need it. The Supreme Court observed that the Court's time is not to be consumed by litigations at public expenses. The Supreme Court has suggested that the Cabinet Secretary ought to look into this matter and that the litigation should be cleared before it reaches Court. On this learned counsel for the petitioner submitted that the Court is obliged to accept this petition and admit it and put in the array of pending dockets and that this petition ought to be put up in due course for the purposes of saving limitation on departmental proceedings. On this learned Counsel for the petitioner cited the next case, Oil and Natural Gas Commission v. Collector of Central Excise, 1994 (70) E.L.T. 45 (S.C.), decided by the Supreme Court after the previous case.;