ORDER

1. The present writ petition under Aricle 226 of the Constitution of India has been preferred by the petitioner assailing the validity and propriety of order dated 18.10.2019 passed by the Excise Commissioner, Government of Rajasthan whereby the Excise Commissioner has maintained the demand notices dated 27.03.2018 and 28.03.2018 issued against the petitioner.

2. Learned counsel for the parties jointly submitted that the present controversy is squarely covered by the order dated 15.11.2021 passed by this Court in S.B. Civil Writ Petition No.17772/2019 and connected matters. The operative portions of the order dated 15.11.2021 is reproduced below for ready reference:-

“24. In view of the above discussion, the present petitions are allowed and while quashing the impugned orders, the respondents are directed to impose compounding fee upto Rs.5,000/- in each case in pursuance of the notice given under Section 58(c) of the Act of 1950.

All pending applications stand disposed of accordingly.”

3. However, learned counsel for the respondents submitted that the above order has already been challenged before the Division Bench of this Court in D.B. Spl. Appl. Writ No.548/2022 and connected matters. The Division Bench vide order dated 20.03.2023 passed an interim order in favour of the petitioners therein. The operative portion of the order dated 20.03.2023 is reproduced below for ready reference:-

“Considering the submissions of the learned counsel for the parties and taking into consideration the scheme of the provisions contained in Section 70 of the Act, we are of the prima facie view that the amount recoverable under Section 70 of the Act is not controlled and restricted by the maximum amount of compounding fee as provided under the law.

In view of above, we are inclined to pass the interim order to the effect that during the pendency of the appeals, those respondents, who have not paid the amount under the orders impugned in the writ petitions, shall either pay the amount or furnish the bank guarantee for the equivalent amount within thirty days from today. The bank guarantee shall be kept alive during the pendency of these appeals.

Issue notice to the respondents in SAW Nos.677/2022 (Item No.54) and 702/2022 (Item No.57) on payment of process fee within one week, returnable within three weeks.

List these appeals for further orders on 17th April, 2023.”

4. In view of the above this Court deems it just and proper to dispose of the present writ petition by directing that the impugned order dated 18.10.2019 passed by the Excise Commissioner, Government of Rajasthan against the petitioner-firm shall abide by the final outcome of D.B. Special Appeal Writ No. 548/2022 and connected matters pending before the Division Bench of this Court.

5. The respondents shall be at liberty to take consequential steps, if any, strictly in accordance with the final adjudication of the aforesaid special appeals.

6. The writ petition stands disposed of accordingly. All pending applications also stand dismissed.

7. No order as to costs.