- (1.) ADMIT.
(2.) HEARD finally with the consent of learned counsel for the parties. The intra-court appeal has been preferred as against the interlocutory order dated 24.07.2012 passed by Single Bench in CWP-10696/2012. The respondents have filed writ applications before the Single Bench with the prayer to issue writ of mandamus directing the excise authorities to withdraw, cancel and rescind the order dated 31.10.2011 and the letter dated 08.12.2011 being Annexures 'B' and 'A' respectively to the writ petition. Prayer has also been made to direct the authorities to grant permission to the petitioners for sale of products to its buyers. The case has chequered history. Earlier five writ petitions were filed before this Court questioning recovery of Rs.17,70,72,000/-. In CWP-5112/2011, which was relating to recovery of Rs.6,85,44,000/-, prayer has been made for refund of the amount of Rs.3,14,24,000/-. Demand notice dated 23.12.2010 was issued by the District Excise Officer, Sikar for recovery of Rs.6,85,44,000/-. This Court did not entertain the writ petition and relegated the petitioner-Agrobiotech Industries Limited to avail the remedy of appeal under Section 9-A of the Rajasthan Excise Act, 1950 against the demand notice dated 23.12.2010 within a period of two weeks. It was ordered that no coercive step shall be taken for recovery of the amount from the petitioner for a period of two weeks. The matter with respect to interim relief was to be considered by the Excise Commissioner. Thereafter, the petitioners have preferred Appeal No.3/2011 before the Excise Commissioner, same has been dismissed vide order dated 11.06.2012. Aggrieved thereby, the petitioners have preferred revision petition before the Rajasthan Tax Board and had prayed for interim stay also. It is stated by the learned counsel appearing on behalf of the respondents that the revision petition as well as stay applications are pending before the Rajasthan Tax Board and no order has been passed on interim stay application. Other four Writ Petitions (7499/2011, 8377/2011, 8375/2011, 8372/2011) filed by the petitioners were decided by another Single Bench of this Court. The Single Bench of this Court has passed order relegating the petitioner to avail remedy of appeal. However, the interim relief was granted in terms of the order dated 20.07.2011 passed in the aforesaid CWP-7499/2011 in which 50% amount was ordered to be deposited in monthly installments as fixed by the Court on 20.07.2011. It is not disputed on facts that the order dated 20.07.2011 has not been complied with by the petitioner. Three appeals are stated to be pending before the Excise Commissioner, while Appeal No.4/2011 has been decided. In regard to appeal No.4/2011, it is submitted that the amount of Rs.1,14,00,000/- had been deposited by the petitioner even before filing of the appeal; the respondents in appeal before us have claimed that they have deposited the said amount whereas stand of the Revenue is that the amount so deposited was pertaining to some other demand. Review petition has been filed by the respondents before the Excise Commissioner itself as stated by Mr. Utpal Majumdar, learned counsel appearing on their behalf.
(3.) IT is also not disputed that the petitioner has questioned same recovery in the pending appeals before the Excise Commissioner, in review before Excise Commissioner and revision pending before the Rajasthan Tax Board same recovery had been questioned in the writ petition before the Single Bench. The petition under Article 32 of the Constitution of India was preferred by respondents/petitioners directly before the Apex Court, the same was registered as Writ Petition (Civil) No.491/2011 and thereafter dismissed as not pressed vide order dated 13.07.2012. The Apex Court has mentioned in the order that after addressing the Court for some time, learned counsel appearing on behalf of petitioners has prayed for withdrawal of the petition stating that the petitioner would like to avail of some other appropriate remedy as may be available to them in accordance with law. Accordingly, the writ petition was dismissed as not pressed and the ad-interim orders dated 02.12.2011 and 15.12.2011 were vacated. Thereafter, writ petition was filed before the Single Bench on 18.07.2012. In CWP-10696/2012 filed before the Single Bench, petitioner has prayed for quashment of aforesaid orders dated 31.10.2011 and 08.12.2011. The Single Bench vide order dated 24.07.2012 has stayed operation of the order dated 18.07.2012. An order of attachment was passed by the Excise Inspector, Circle Neem-Ka-Thana on 18.07.2012, pursuant thereto factory of the petitioner was seized on 21.07.2012. Aggrieved thereby the intra-court appeal has been preferred. ;