Compliance with prescribed procedure and depositing 50% of the amount demanded before filing a revision petition.

JUDGMENT

1. This matter is taken up by video conferencing mode, in Vacation Court through Special Notice.

2. The Petitioner challenges an order dated 10th May, 2021 passed in Excise Appeal Case No.28 of 2021 by the Excise Commissioner, Odisha and the demand notice issued by the Collector, Jharsuguda.

3. Subject to the Petitioner depositing with the Opp. Party-State 50% of the amount demanded under Annexure-2 on or before 26th July, 2021 without prejudice to his rights and contentions, the Petitioner will file a revision petition in terms of Section 6 (3) of Odisha Excise Act, 2008 before the State Government on or before that date against the impugned order dated 10th May, 2021 of the Excise Commissioner and after hearing the Petitioner a reasoned order will be passed in such revision petition on or before 25th October, 2021 with the order being communicated to the Petitioner not later than 1st November, 2021. If aggrieved by such order, it would be open to the Petitioner to seek appropriate remedies in accordance with law. Till then, no further coercive action shall be taken against the Petitioner.

4. The writ petition is disposed of in the above terms.

5. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court's website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court's Notice No.4587, dated 25th March, 2020 as modified by Court's Notice No.4798, dated 15 th April, 2021.