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VIJAY BISHNOI, ANOOP KUMAR DHAND
H. M. G. Bulk Carriers – Appellant
Versus
Learned Rajasthan Tax Board – Respondent
JUDGMENT
1. These writ petitions have been filed by the petitioners essentially challenging the validity of Section 9-A of the Rajasthan Excise Act 1950 ('for short the Act of 1950')- The petitioners are aggrieved with the provision of payment of 75% of the amount of demand created by the order appeal against.
2. During the pendency of the writ petitions, Section 9-A of the Act of 1950 is amended and the requirement of payment of 75% of the amount of the demand created by the order appeal against is reduced to 25%.
3. After attempting to argue the matter on merits for quite some time, learned counsel appearing for Rajasthan Tax Board, Ajmer has submitted that on instructions, he does not want to press these writ petitions, however, seeks liberty for the petitioners to file fresh appeals against the impugned order dated 31.08.2016 passed by the Excise Commissioner, Udaipur before the Rajasthan Tax Board, Ajmer. It is also prayed that directions may be issued to the Rajasthan Tax Board, Ajmer to consider and decide the appeals on merits within fixed time.
4. It is noticed that the earlier appeals preferred by the petitioners against the order dated 31.08.2016 have been dismissed due to n
The amendment to Section 9-A of the Rajasthan Excise Act 1950, reducing the payment requirement for appeals from 75% to 25%, facilitates access to justice and allows for the reconsideration of appeal....
The main legal point established in the judgment is that the remedy available to assail the order was to file an appeal before the Supreme Court under Section 35L of the Central Excise Act, 1944.
A communication from an Excise Inspector regarding outstanding dues is informational and does not constitute a demand notice under the Rajasthan Excise Rules.
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