Heard Dr. A.K. Saraf, learned senior counsel for the petitioner. Also heard Mr. B. Sarma, learned standing counsel, Central Excise and Customs Department, appearing for the respondents.

2. The petitioner, which is a Company registered under the Companies Act, 1956, by filing the instant writ petition under Article 226 of the Constitution of India, has, essentially, prayed for terminating an enquiry initiated against the petitioner by the respondent No.3, i.e. Assistant Commissioner of Central Tax (Anti-evasion), by letter dated 18.11.2015. The petitioner company has its manufacturing units in, amongst others, at Agartala and Guwahati and is engaged in manufacturing goods (Pan Masala), notified under Section 3A of the Central Excise Act, 1944 (for short, “1944 Act”). The petitioner is registered under the 1944 Act.

3. When the writ petition was moved, this Court, by an order dated 04.10.2016, while issuing notice, had stayed further proceedings pursuant to the notice dated 18.11.2015 and the Summons dated 16.09.2016. However, it was provided that it would be open to the respondents to pass order under Rule 6(2) of the Pan Masala Packing Machines (Capacity Determinati