https://www.taxtmi.com/caselaws?id=235700 Compounding of an excise offence under Section 74 of the U.P. Excise Act was held to be discretionary, and no enforceable right arose where the petitioner had contested the proceedings on merits without seeking compounding before the competent authorities. The licence cancellation was therefore not interfered with on that ground. The challenge to forfeiture of security money also failed because the plea had not been raised before the statutory authorities or the State Government, and a writ court would not entertain a fresh ground not pressed below. On that basis, no interference was made with the impugned excise orders. en-us Tue, 23 Jul 2013 00:00:00 +0530 Wed, 31 Jul 2013 08:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235700 Compounding of an excise offence under Section 74 of the U.P. Excise Act was held to be discretionary, and no enforceable right arose where the petitioner had contested the proceedings on merits without seeking compounding before the competent authorities. The licence cancellation was therefore not interfered with on that ground. The challenge to forfeiture of security money also failed because the plea had not been raised before the statutory authorities or the State Government, and a writ court would not entertain a fresh ground not pressed below. On that basis, no interference was made with the impugned excise orders. Case-Laws Indian Laws Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235700