Manoj Kaushik vs State Of Uttarakhand & Others

Manoj Kumar Tiwari, J

Petitioner filed an Appeal under Section 11 (1) of Excise Act, 1910. Alongwith his Appeal, petitioner filed an application, seeking relaxation of the

condition regarding deposit of 25% of the disputed amount. The said application, seeking relaxation, has been rejected by Excise Commissioner,

Uttarakhand, by Order No. 17766, which is enclosed as annexure no. 4 to the writ petition. Feeling aggrieved by the said order, petitioner has

approached this Court.

A perusal of the impugned order indicates that Excise Commissioner has treated the condition, regarding deposit of 25% of the amount of fee/tax,

to be a mandatory and non-relaxable condition; while, 2nd proviso to Section 11 (1) of the Excise Act reads as under:

“Provided further that the appellate authority may, for special and adequate reasons to be recorded in writing waive or relax the requirements of

the preceding proviso in respect of such disputed amount of tax, fees, penalty or other dues.â€​

It is, thus, apparent that petitioner’s application has been rejected with closed mind and without adverting to statutory provision.

In such view of the matter, the writ petitions are allowed and the impugned order (Annexure no. 4 to the writ petition) passed by Excise

Commissioner, Uttarakhand is set aside. The matter is remitted back to Excise Commissioner, Uttarakhand to re-consider petitioners’ application,

seeking relaxation of the condition, regarding deposit of 25% of the amount of fee/tax and pass appropriate order, in accordance with law, within a

period of four weeks from the date of production of certified copy of this order.

Till decision on petitioner’s application, no coercive measures shall be taken against the petitioner.