1994 (11) TMI 412

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....HVI, J.The petitioner is engaged in the business of manufacture and sale of cement. Cement is being manufactured at the Damoh unit of the petitioner in the State of Madhya Pradesh. For distribution of cement in the State of Haryana, it has an office at Faridabad. In the year 1989-90, the petitioner was assessed by the Excise and Taxation Officer vide his order dated March 2, 1993. This order of as....

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....ppeals) has not decided the review petition filed by it, the Assistant Collector-cum-Excise and Taxation Officer, Faridabad (West) has taken coercive steps against the petitioner. He has written a letter dated September 26, 1994 (annexure P9) to the Station Master, Faridabad City, not to deliver the goods to the petitioner. He has also written a letter dated October 11, 1994 to the Manager, State ....

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....heir unreasonable demand. After hearing Shri Jain and after perusal of record, we are satisfied that there is no justification for the Joint Excise and Taxation Commissioner (Appeals), Faridabad, to withhold his decision of the review petition filed by the petitioner. Though it is for the Joint Excise and Taxation Commissioner (Appeals) to decide the case on merit, it is not permissible for the....