Arun Mishra, C.J. - (1.) PETITIONER has prayed in the writ petition for quashment of direction dt. 28.06.2012 issued to the petitioner by the Officer working under the jurisdiction of respondent No. 2, the Commissioner of Central Excise, Jaipur -II, to classify Henna Powder cleared by it under TH 3304 of the tariff and on that ground to obtain the Central Excise Registration and pay duty on the clearance thereof. Spot inspection was made and Panchnama was drawn on 28.06.2012. In the Panchnama, it was mentioned that certain illegalities are being committed by the petitioner. They have been directed to comply with the provisions of law while making clearances. Summon has been issued on 28.06.2012 by the Office of the Commissioner, Central Excise Commissionerate, Jaipur -II (Anti Evasion) under Sec. 14 of the Central Excise Act, 1944 wherein inquiry has been initiated against the petitioner about evasion of Central Excise duty/Contravention of Provisions of the Act of 1944 and Rules made thereunder and they have been asked to produce the facts and documents which are relevant to the inquiry. Petitioner has been summoned to appear before the Commissioner, Central Excise. No final order has been passed pursuant to summon dt. 28.06.2012, as has been submitted by Shri Hari Shankar & Shri Sameer Jain learned counsel appearing on behalf of petitioner.
(2.) IN view of the fact that summon has been issued regarding evasion of central excise duty and inquiry has been initiated under Sec. 14 of the Act of 1944, the petitioner cannot file petition before this Court merely on the basis of Panchnama dt. 28.06.2012. It is open to petitioner to participate in inquiry proceedings. No final order has been passed on the basis of summon dt. 28.06.2012 (Annx. 1 to writ petition) issued by the Office of the Commissioner, Central Excise Commissionerate, Jaipur -II (Anti Evasion); as such, we are not inclined to interfere in the matter at this stage. It is for the petitioner to participate in inquiry proceedings and to put up grievances before the Commissioner, Central Excise. Consequently, the writ petition is dismissed. Stay application No. 10139/12 is also dismissed.;