A.K. Mathur, J.-Petitioner by this writ petition has prayed that the order passed by the Superintendent (Central Excise & Customs) Range Jodhpur dated 17-9-1984 (Annexure- 2) and the remarks of the Superintendent (Central Excise & Customs) on the classification list Annexure-2A may be quashed and it is prayed that petitioner may be permitted to clear his goods.

2. The petitioner is a private limited Company and deals with the purchase of vegetable and non-essential oils (UNE) from various crushing Units and manufactures such oil in his factory situated at II Basni Jodhpur. The petitioner obtained a licence under the Central Excises and Salt Act, 1944 (hereinafter referred to Act) and the Central Excise Rules, 1944 (hereinafter referred to Rules). Petitioner submitted a classification list on 1-9-1984 before the non-petitioner and it was clearly stated that the refining of oil from different crushing units did not involve any manufacturing activity. The Superintendent (Central Excise and Customs) Respondent No. 1 without affording any opportunity to the petitioner by his letter dated 17th September, 1984 returned the classification list of the petitioner with the remark tha