JUDGMENT B.P. Jeevan Reddy, C.J.
1. This writ petition is directed against an assessment-memorandum (endorsement) made by the Superintendent, Central Excise on 27-8-1987 on the monthly extract of PLA/RG 23 filed by the petitioner for the period May 1986 to July 1987. One of the assessment memorandums, which is subject matter of the dispute in this matter runs:
"The assessee has paid the duty on the above goods correctly except that the credit taken of Liquid Oxygen is disallowed as it was not declared as input. The Factory is directed to debit Rs. 13213.20 from RG-23 or from PLA within 10 days of the receipt of RT-12 under Rule 57-I of C.E. Rules, 1944".
2. A reading of the impugned endorsement shows that it has been made under Rule 57-I of Central Excise Rules. Sub-Rule (1) of Rule 57-I specifically provides that before disallowing any ocredit of duty paid and an input taken by a manufacturer, the proper officer shall give a show cause notice. It does not appear in this case that any such show cause notice was given before disallowing the said credit taken by the manufacturer petitioner. A specific assertion has been made in the writ petition that no show cause notice was given by the Superintendent before making the impugned endorsement (See paras 9 and 11 of the writ petition). In the absence of the counter affidavit, we accept the said statement. On that basis we direct that the impugned endorsement dated 27-8-1987 shall be treated as a show cause notice within the meaning of sub-rule (1) of Rule 57-I of the said Act. The petitioner shall furnish the explanation within one month from today. A certified copy of this order shall be filed alongwith explanation/objection to be filed by the petitioner before the proper officer. The proper officer shall thereupon consider the said objection/explanation and pass appropriate orders in accordance with the law.
3. With these directions the writ petition is disposed of.