A.K. Goswami, J.

Heard Mr. P.N. Goswami, learned Standing counsel, Excise Department, appearing for the appellant/respondent. Also heard Mr. K.N. Choudhury, learned Senior counsel, assisted by Mr. J. Patowary, learned counsel, appearing for the respondent/writ petitioner.

2. This writ appeal is directed against the order dated 27.07.2017, passed by the learned Single Judge, in WP(C) 3676/2018, allowing the writ petition and setting aside the order dated 07.07.2017, passed by the Commissioner and Secretary to the Government of Assam, Excise Department, whereby the writ petitioner was placed under suspension.

3. At the relevant point of time, when the writ petitioner was placed under suspension, he was serving as i/c, Joint Commissioner of Excise, Assam. The Commissioner of Excise, Assam, by a letter dated 13.05.2015, had directed the Superintendent of Excise, Kamrup (Metro), to cause an enquiry into alleged irregularities regarding non-payment of Value Added Tax (VAT) and excise duty by BG Bonded Warehouse (for short, “Bonded Warehouse”), Guwahati. Later on, the writ petitioner was requested to take over documents relating to excise duty of the said Bonded Warehouse and to ta