Madhya Pradesh High Court
M/S Cox India Limited Thr. vs The State Of Madhya Pradesh Thr. on 12 January, 2016
Writ Petition No.1618/2015
12/01/2016
Shri N.S. Kirar, Advocate for the petitioner.
Shri Sameer Kumar Jain, Government Advocate for the
respondent/State.
Heard on I.A. No.255/2016, an application for modification/recalling the order dated 28/04/2015. This Court while admitting this petition, considered the interim prayer and ordered that penalty imposed shall be refunded, in the event the petition is allowed and, therefore, the same was made subject to final outcome of this writ petition. Under such circumstances, no reason was found for grant of interim relief.
Learned counsel for the petitioner by filing the aforesaid I.A. contends that the Deputy Commissioner (Excise), Flying Squad as well as the Excise Commissioner while recording their satisfaction imposing penalty in the light of Rule 8 Sub Rule (4) of M.P. Excise Rules have not referred to relevant documents and the penalty imposed is arbitrary. This aspects was also raised before the Board of Revenue but the Board of Revenue has also not considered the same and, therefore the order imposing penalty for excess transit loss is unsustainable and deserves to be quashed. It is submitted that under such circumstances, this Court had committed an illegality while refusing the grant of interim relief on 28/04/2015.
Having heard learned counsel for the petitioner, and upon perusal of the impugned order, in the opinion of this Court, the relief sought by filing the aforesaid I.A. is in fact and in effect tantamounts to grant of final relief setting aside the order imposing penalty for excess transit loss. Under such circumstances, in the opinion of this Court, no ground is made to recall the order passed by this Court on 28/04/2015, accordingly, I.A. No.255/2016 is rejected.
(Rohit Arya) Judge vc