- (1.) TODAY, the case has been listed on the application No.48535 dated 1.10.2011 filed by the counsel for the petitioner for modification of the interim order-dated 20.07.2011 passed by this Court.
(2.) WITH the consent of the parties, the writ petition was heard finally. Both the counsel submit that against the impugned Demand Notice dated 02.06.2011 (Annexure/2), appeal lies under Section 9-A of the Rajasthan Excise Act, 1950 and further submit that a direction be issued to the Excise Commissioner to decide the said appeal within a specified period of three months from the date of receipt of certified copy of this order. Counsel for the petitioner submits that another coordinate Bench in S.B.Civil Writ Petition No.5112/2011 titled as M/s. Agrobiotech Industries Limited, Ajitgarh, Sikar Vs. State of Rajasthan & Ors. on 15.09.2011 while granting liberty to the petitioner to file an appeal before the Commissioner within two weeks from that day, the respondents would not take any coercive steps to recover the amount from the petitioner for a period of two weeks to enable the petitioner to file the aforesaid appeal. He further submits that the coordinate Bench has also directed that in case such an appeal is filed within the aforesaid period of two weeks along with the application seeking interim relief, the Commissioner is expected to take a decision on the same and decide the same in accordance with law without being influenced by any observations made herein above. Counsel for the respondent No.2 and 3, Mr. RB Mathur submits that in this case, after hearing the parties at length, this Court on 20.07.2011 passed the interim order in the modified terms as has been passed in other connected cases whereas in the case cited by the counsel for the petitioner passed in S.B.Civil Writ Petition No.5112/2011 titled as M/s. Agrobiotech Industries Limited, Ajitgarh, Sikar Vs. State of Rajasthan & Ors. on 15.09.2011, no interim order was passed, therefore, the coordinate Bench has granted the said liberty which cannot be granted in this particular case. Therefore, the present case is distinguishable so far as interim relief is concerned. Having considered the aforesaid submissions, I am of the view that submission of counsel for the respondent No.2 and 3 Mr. RB Mathur is justified as in the present case, the interim order was passed in the modified terms on 20.07.2011 and the same be continued during the period of appeal.
(3.) THEREFORE, I deem it proper that in case, the petitioner files an appeal before the Excise Commissioner within a period of three weeks from the date of receipt of certified copy of this order, then the Excise Commissioner shall decide the same within three months thereafter. Till the disposal of the appeal, the modified interim order-dated 20.07.2011 passed by this Court shall continue. The writ petition stands disposed of as indicated above. The application No.48535 dated 1.10.2011 filed by the counsel for the petitioner for modification of the interim order-dated 20.07.2011 is dismissed. ;