Mr M Kaladhar v. the Deputy Commissioner
Case brief
What is this about?
Two writ petitions concerned a transferred excise licence challenged by a third party before the Deputy Commissioner. The court accepted that appeals under Section 61 lie with the Commissioner of Excise and directed transfer of the appeal there, while the cancellation petition remains with the Deputy Commissioner pending appeal outcome; petitions disposed.
What did the court decide?
Appeal in Case No.J1MAG CR 100/2022-23 directed to be transferred to the Commissioner of Excise within two weeks; cancellation proceedings deferred until appeal disposal.