Court Invalidates Refusal to De-Seal Machines, Cites Lack of Jurisdiction; Suggests Legal Recourse for Compensation.

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Full Text of the Document

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....Refusal to de-seal cigarette manufacturing machines and DG sets - validity of the declaration of trade notice - The Excise officer is posted there 24x7 hours to check the production and accordingly, charged the excise duty, therefore, no purpose would be served by keeping the record or insisting the manufacturer to declare the capacity of the machine. It is the responsibility of the Excise Officer to watch 24x7 hrs and check the capacity of production in the factory before removing the goods. - The impugned action of the respondents is wholly without jurisdiction for which the petitioner is liable to be compensated, hence instead of assessing losses caused in this writ petition, it is left to the petitioner to take recourse available under the law against the respondents. - HC....