P. B. BAJANTHRI, RAMESH CHAND MALVIYA
Spicy Beverage Pvt. Ltd. – Appellant
Versus
State of Bihar – Respondent
P. B. Bajanthri, J.—In the instant petition, the petitioner has prayed for the following reliefs:—
“(i) Quashing the order, dated 20.9.2018 passed by the Chairman-cum-Member, Board of Revenue, Bihar, Patna (Annexure-20) in Excise Revision Case No.13 of 2016, by which the Revision application preferred by the petitioner under Section 8(3) of the Bihar Excise Act, 1915 against the order, dated 11.2.2016, as contained in memo No.489, passed by the Collector, Nalanda, has been dismissed on the ground that the revision application is not maintainable and the petitioner could have filed an appeal before the Excise Commissioner;
(ii) Quashing the order, dated 11.2.2016, as contained in memo No.489, passed by the Collector, Nalanda, by which in teeth and gross contempt of the judgment of the Hon'ble Patna High Court in C.W.J.C. No. 21965 of 2014 (Annexure-15, Page-88), without determining as to whether the country liquor samples so seized from the retail licensees, was in fact manufactured and supplied by the petitioner, as was directed by the said judgment, the demand so earlier raised has been reaffirmed.;
(iii) Quashing the consequential demand notice dated 22.2.2016, as contained in memo
Compliance with prescribed procedure and depositing 50% of the amount demanded before filing a revision petition.
The flexibility of natural justice as a tool in reaching justice and the need for valid grounds to question official notices and decisions.
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