Inox Air Products Ltd. vs Union of India

In view of divergent views being taken by the Commissioner of Central Excise, Salem and the Commissioner of Central Excise, Bokaro, in respect of proper valuation of the petitioner''s goods, the petitioner had made representation dated 23 April, 2013 to the Central Board of Excise & Customs (Exh. K) pointing out the different views of the Excise authorities in different jurisdictions, and seeking a clarification so as to ensure uniformity. It appears that pursuant to the said representation a meeting was convened by the Central Board of Excise & Customs on 18 May, 2013 and queries raised at the said meeting were responded to by the petitioner by its letter dated 4 June, 2013 (Exh. L). The petitioner, thereafter, sent reminders dated 1 October, 2013 (Exh. M-1), 16 October, 2013 (Exh. M-2) and 13 November, 2013 (Exh. M-3) requesting the Member, Central Board of Excise & Customs as well as the Revenue Secretary, Department of Revenue, Ministry of Finance to issue necessary clarification. Since the petitioner has not received any response to the above representation, the petitioner has moved this Court.

In the facts and circumstances of the case, we are of the view that interest of justice would be served if this writ petition is disposed of by calling upon the Central Board of Excise & Customs - respondent No. 2 herein to consider and decide the aforesaid representation of the petitioner as expeditiously as possible and preferably within four weeks from the date of receipt of this order. Petition is, accordingly, disposed of in the above terms. It is clarified that at this stage we have not examined the merits of the controversy raised in this petition.