TaxTMI 
TaxTMI 
2003 (11) TMI 327
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....--------- ORDER In the year 1989, the Excise Circle Inspector seized a lorry and 45 barrels of spirit under the Abkari Act, alleged to be owned by the respondent. The driver and the cleaner compounded the offence before the Excise Circle Inspector on payment of fine of Rs. 10,000 each. Subsequently, the Joint Commissioner, Excise, released the vehicle to the respondent on furnishin....
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....peal after having come to the view that as the Excise Commissioner was exercising powers under section 67F of the Act, he was acting quasi judicially and as such an opportunity of hearing ought to have been given to the respondent and further the Commissioner ought to have recorded reasons for rejecting the petition of the respondent. It is against the said judgment of the High Court, the appellan....
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....ving him an opportunity of being heard. (2) An order of the Commissioner under sub-section (1) shall be final and shall not be called in question in any court." 4.. The aforementioned provision empowers the Commissioner to examine the records on his own motion. The Commissioner may for the aforesaid purpose call for examination of the records wherein an order has been passed under section 67B or....
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....oner examines the application only for the purpose of arriving at a finding as to whether it is a fit case where suo motu power of revision should be exercised or not, no lis between the parties can be said to be pending. At that stage, he would not be exercising any quasi judicial powers as has been held by the High Court. In that view of the matter, the question of giving an opportunity of heari....