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Judgment
Ravi S. Dhavan and V.P. Goel, JJ.—Petitioner, M/s. Right Steel (Private) Limited is in arrears of payment of Excise Department amounting to Rs. 21,96,669/-, referred to in Annexure ''3'', this has been indicated to the petitioner by a letter dated 18.3.1998 from Assistant Commissioner, Central Excise, Dehradun. In paragraph 6 it is stated that of this amount, Rs. 2,57,719/- has been paid.
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 is will not be proper for the court to issue a writ in matter which is the discretion of the Commissioner of Central Excise.
Under the circumstances, the petition is mis-conceived. The writ, which the petitioner prays, cannot be granted.
The petition is accordingly dismissed.