- (1.) WE have heard Shri Ravi Suhalkha appearing in person and Shri Murari Sharma, District Excise Officer, Sikar & Shri Mahaveer Prasad Sharma, AEO, Sikar, appearing for the State Excise Department.
(2.) BY these D.B. Civil Special Appeals, the appellants have prayed for a direction to summon the entire record pertaining to passing of the impugned notices Nos. 8681 and 8689, dated 01.07.2014 and the Kurki order dated 09.07.2014, to recover an amount of Rs. 3,42,72,000/ - from the appellants. Against the said demand, the appellants had filed S.B. Civil Writ Petition Nos. 8480/2014 and 8481/2014, which were dismissed on 01.08.2014, with liberty to the petitioner to pursue alternative remedy of appeal under Section 9A of the Rajasthan Excise Act, 1950 (in short, 'the Act'). The Court has observed that no good reason was given as to why the remedy of appeal may not be exhausted before approaching the Court It is submitted by the representative of the appellant -Company, appearing in person, that appeals have been preferred, which could not be heard as the Commissioner of Excise was busy and that in the meantime, the Kurki warrants are being pursued.
(3.) THE Departmental representative informs the Court that the appeals preferred by the appellants are incompetent inasmuch as any appeal filed under Section 9A of the Act, requires deposit of 75% of the amount in dispute. It is further submitted that the import permits of the appellants purportedly issued by M/s. Ganga Industry C Sector, Itanagar, Arunachal Pradesh, are forged documents, as is evidenced by the letter of the Commissioner, Tax & Excise, Itanagar, Government of Arunachal Pradesh, dated 27.06.2014, sent to the District Excise Officer, Sikar, Rajasthan. In this letter, the Commissioner, Tax & Excise, Itanagar (Arunachal Pradesh), has informed that there is no such industry by way of M/s. Ganga Industry 'C' Sector, Itanagar, Arunachal Pradesh, in their records.;