Novo Pharmaceuticals Vs State

W.P.(C) No.10232 of 2006

16.12.2019 Heard.

By way of this writ petition, the petitioners have challenged the letter dated 17.05.2006 issued by opposite party No.2-AFA-cum-Under Secretary to the Government of Odisha, Excise Department, Bhubaneswar under Annexure6 intimating withdrawal of the order passed by the opposite party No.1, and orders dated 17.06.2006 as well as 06.07.2006 passed by opposite party No.5-Superintendent of Excise, Cuttack under Annexure-7 & 9 respectively.

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In our considered opinion, Annexure-7 is a notice pursuant to decision of the Hon’ble Supreme Court of India in Civil Appeal No.2125/87, wherein the Hon’ble Court observed that duty levied on rectified spirit is not under the provision of M & TP Act (Excise duty), 1955, the rectified spirit is leviable to duty under Bihar and Orissa Excise Act, 1915. Thus, the petitioners have to file fresh representation against the said notice under Annexure-7 before the authority concerned within two weeks hence, which will be considered and appropriate order would be passed in accordance with law. It would not be prudent to exercise writ jurisdiction at the notice stage.

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We are vacating the interim order passed on 17.08.2006 staying operation of Annexure-7 and we hope and trust, if the petitioners file fresh representation within two weeks hence, the authority concerned will consider the same and pass a reasoned order on the same within six weeks of filing of such representation.

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With the aforesaid observation and direction, the writ petition is disposed of.

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Misc. Case(s)/I.A(s) connected to the writ petition, if any, is/are also disposed of.

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Issue urgent certified copy of this order as per the Rules.

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.…….......……………… ( K.S. Jhaveri ) Chief Justice

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SKG

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…………………..……… ( K.R. Mohapatra) Judge

Novo Pharmaceuticals v. State

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Novo Pharmaceuticals v. State

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