1994 ALLMR ONLINE 898 (S.C.)
SUPREME COURT

B.P. JEEVAN REDDY AND S.C. SEN, JJ.

M/s. Shree Synthetics Ltd Vs. Union of India and others

Civil Appeal No. Nil of 1994

30th September, 1994

Central Excises and Salt Act (1944),S. 35A

JUDGMENT

JUDGMENT :-Leave granted.

Heard counsel for both the parties. This Appeal is directed against the order of the High Court dismissing the writ petition. The writ petition was directed against an interlocutory order passed by the Assistant Collector, Central Excise, rejecting the application filed by the appellant to summon certain documents from the Assistant Collector, Baroda. The documents which the appellant wanted to be summoned are following :

1. Photo-copies of five sample gate-passes of January, 1985 of M/s. Petro-Fils Ltd. Baroda showing the clearance of LOY/ POY Yarn are made at take up stage and the duty is paid on take-up denierage.

2. Refund Order dated 13-2-84 by which Assistant Collector, Central Excise, Baroda has refunded roughly Rs. 33,00,000/- to M/s. Petro-Fils for refund of excess payment.

3. Photo-copies of five sample gate-passes of January 1985 of M/s. Garware Nylons Ltd. PIMPRI, Poona showing the clearance of LOY/POY yarn are made at take-up stage and the duty is paid on take-up denierages.

2. So far as items 1 and 3 are concerned, they are the documents filed by that particular assessee in those proceedings. We are of the opinion that the appellant cannot seek to summon nor can he obtain copies of those

documents. But so far as document No. 2 is concerned (i. e. refund order dated 13-2-94 passed by the Assistant Collector, Central Excise, Baroda), it is a public document of which copies can be applied for by interested parties. It is, therefore, open to the appellant to apply to the Assistant Collector, Baroda for a coy of the said order which may be supplied to him in accordance with the rules. If, however, the copy is refused to be furnished by the said Assistant Collector, it may then be open to the apellant to request the Assistant Collector, Ujjain to summon the same from the other Assistant Collector.

3. The Appeal is disposed of accordingly. No costs.

Order Accordingly