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Judgment
13 paragraphs · 249 wordsManoj Kumar Tiwari, J
Petitioner was liable to deposit ₹1,86,82,834/- as excise dues, out of which he has deposited a sum of ₹ 1,33,50,000/-, as stated in the writ petition.
Petitioner sought extension of time for depositing the remaining amount, however, his request has been turned down by Additional Excise
Commissioner, Dehradun vide order dated 11.06.2021. Thus, feeling aggrieved, petitioner has approached this Court.
Learned counsel for the petitioner submits that petitioner is willing to deposit the balance amount of ₹53,32,834/-, however, due to lockdown
imposed in view of COVID-19 pandemic, he was unable to deposit the said amount in one go, therefore, he prays that some reasonable time be given
to the petitioner for depositing the amount.
Having regard to the facts and circumstances of the case, especially in view of the willingness shown by petitioner to deposit the balance amount,
the writ petition is disposed of with a direction to petitioner to deposit a sum of ₹10.00 lakh with the Excise Commissioner on or before 25.07.2021.
The remaining amount shall be deposited by the petitioner in five equal instalments spread over a period of five months. The last instalment shall also
carry interest, if any.
In the event, petitioner fails to deposit ₹10.00 lakh on or before 25.07.2021 or he fails to abide by the other conditions, then he shall not be entitled to
any protection of this order and respondents will be free to proceed against him, in accordance with law.