1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE WRIT PETITION NO.3300 OF 2008 Kellogs India Private Limited. ...Petitioner. Vs. The Union of India & Ors. ...Respondents. .... Mr. Arshad Hidayatullah with Mr. Makarand Joshi and Ricab Chand i/b. DSK Legal for the Petitioner. Mr. Y. R. Mishra with Mr. D.A. Dube for the Respondents. ..... CORAM :DR.D.Y.CHANDRACHUD & K.U. CHANDIWAL, JJ. May 13, 2008. P.C.: On 25th April 2008, a communication was addressed by the Superintendent, Central Excise, Belapur, to the Petitioner to the following effect : “Gentlemen, Subject : Classification of excisable goods manufactured by M/s.Kellogs 2 India Ltd. - Reg. In this regard I have been directed by the Assistant Commissioner, Central Excise, Taloja Division to request you to pay the duty on your products coated with cocoa after classifying it under chapter Heading 18 of CETA 1985 and report compliance to this office at an early date.” The grievance of the Petitioner is that before issuing a direction to the Petitioner to classify its goods under Chapter Hearing 18, no notice was issued to show cause. The Petitioner has, the Court is informed, classified its products under Chapter Heading 1904. Counsel appearing on behalf of the Respondents has appeared in these proceedings. In view of the nature of the controversy involved, at this stage, this petition can be disposed of in view of the statement which has been made before the Court on behalf of the Respondents. At the hearing of the Petition, Counsel appearing on behalf 3 of the Respondents states that he is instructed by the Superintendent. Central Excise, Belapur, who has addressed the impugned communication dated 25th April 2008 to state that the communication is not a direction, but was merely in the nature of a request and that in the event that the Department intends to issue any direction for a change in classification, a notice to show cause shall be issued to the Petitioner in consonance with the principles of natural justice and an order would thereafter be passed in accordance with law. In view of the aforesaid statement which has been made on behalf of the Respondents, Counsel appearing on behalf of the Petitioner states that no further grievance survives. On the request of Learned Counsel for the parties, the Petition is disposed of in these terms. DR. D.Y. CHANDRACHUD, J. K.U. CHANDIWAL,J. 4