Madhya Pradesh High Court
M/S Som Distilleries Pvt. Ltd Thr vs Excise Commissioner on 5 February, 2016
1
W.P.No.62/2016
05-02-2016
Shri Anand V. Bhardwaj, Advocate for the
petitioner.
Shri R.P.Gupta, Deputy Government Advocate
for the respondents/State, on advance copy.
Heard on the question of admission as well as interim relief.
Issue notice of admission as well as interim relief to the respondents on payment of process fee within a period of three working days, failing which, this petition shall stand dismissed automatically without further reference to the Court.
Learned counsel for the petitioner inter alia contends that in a case attended with similar circumstances, the Single Bench of the Board of Revenue by order dated 23.09.2015 (Annexure P-2) has allowed the revision, despite the case of the petitioner being similar to the earlier case. It is the contention of learned counsel for the petitioner that the Board of Revenue in such circumstances ought to have either relied upon the earlier decision and allow the case of the petitioner or referred the matter to the President of Board of Revenue for constitution of 2 W.P.No.62/2016 larger Bench for resolving the dispute. Learned senior counsel further informs that Rs. 9,063/- out of the total amount of penalty imposed has been deposited by the petitioner.
In view of above, till next date of hearing, effect and operation of orders dated 03.12.2013 (Annexure P/1) and 23.09.2015 (Annexure P/2) shall remain stayed.
List this matter along with W.P.No.60/2016, 61/2016 and 63/2016 to 71/2016 for analogous hearing immediately after service of notice on respondents is complete.
Certified copy as per rules (J.K.Maheshwari) Judge vv