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MOHAMMAD RAFIQ, VIJAY KUMAR SHUKLA
Neeti Bhatia – Appellant
Versus
State of Madhya Pradesh – Respondent
JUDGMENT :
Hearing convened through Video Conferencing:
1. With the consent of the parties the matter is heard finally and is being disposed of at motion stage.
2. The petitioner has approached this Court by filing the present writ petition under Article 226 of the Constitution of India, assailing the order No. Excise/2020-21/12 dated 5.1.2021 (Annexure P-5) passed by the Collector, Excise Department, District - Anuppur (M.P.), whereby giving opportunity under the Principles of Natural Justice, a recovery notice has been issued to the petitioner for payment of Rs. 1,00,16,620/- within seven days from the date of receipt of said notice, failing which, action shall be taken to recover the aforesaid amount from the Bank Guarantee, Fixed Deposit and Postdated Cheques deposited by the petitioner in the said office.
3. Shri Brian D'Silva, learned counsel for the petitioner submitted that the petitioner within seven days from the date of issuance of aforesaid notice submitted an application/representation (Annexure P/6) on 7.1.2021 invoking Clause 49 of the Excise Policy 2020-21 read with judgment passed by this Court on 22.7.2020 in Writ Petition No. 7373/2020- Maa Vaishno Enterprises and ot
The central legal point established in the judgment is the requirement for the District Committee to submit a fact-finding report to the State Government for a decision on the petitioner's representa....
Contractual obligations under the Excise Policy cannot be challenged in writ jurisdiction if entered knowingly, and the state has a duty to regulate liquor quality.
Contractual obligations under the Excise Policy cannot be challenged in writ jurisdiction if entered knowingly, and the state has a duty to regulate liquor quality.
The court emphasized that parties entering into contracts are bound by the terms and conditions and cannot challenge them under the Writ Jurisdiction. The state's objective of providing good quality ....
Contractual obligations under the Excise Policy cannot be challenged in writ jurisdiction if entered knowingly, supporting state regulation for public health.
Application for rebate of duty shall be governed by Section 11B of Central Excise Act, 1944 and shall have to be made before expiry of one year from “relevant date” and in such form and manner as may....
The judgment established the need for strict compliance with exemption or concession provisions and highlighted the applicability of central excise duty on waste/scraps.
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