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HIGH COURT OF HIMACHAL PRADESH, SHIMLA STR No. 8 of 2009 .
Date of decision: 20th March, 2018 M/s John Raymond Bright.
Applicant/ Petitioner Versus The Additional Excise and Taxation Commissioner & anr.
2. Under these circumstances, we answer the question in the negative and remand the matter back by quashing the order, dated 12 th March, 2001, passed by the Assessing Authority, Shimla, order dated 30th January, 2001, passed by Additional Excise & Taxation Commissioner (SZ)-cum-First Appellate Authority, Shimla, as affirmed by order dated 14th March, 2007, passed by Financial Commissioner (Appeals), Himachal Pradesh in Appeal No. 18/2002, titled as M/s John Raymond Bright Vs. The Additional Excise & Taxation Commissioner (S.Z.)-cum-First Appellate Authority, Shimla and another, with a further direction that the matter shall be adjudicated afresh by another authorized officer.