2023 (12) TMI 1143

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.... C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Ms. Shivangi Tripathi, learned counsel for the petitioner and learned ACSC for State - respondents. While assailing the impugned order dated 01.08.2022 passed by the respondent no. 1 as well as the impugned order dated 18.03.2020 passed by the respondent no. 2, learned counsel for the petitioner submits that the samples were drawn by t....

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...., revision can be preferred within one month from the date of order before the State Government and while preferring revision, only 25% of the disputed amount was required to be deposited, but in the case in hand, instead of waiting for at lease a month from the date of passing of the order, action has been taken hurriedly against the petitioner with ulterior motives and recovered the amount rende....

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....hence, action has rightly been taken. On the pointed query to the learned ACSC as to whether the provision of rule 776 of the Manual was adhered to and any notice under section 74-A(1) was given before passing the order, after seeking instruction from Shri Arvind Maurya, Assistant Commissioner of Excise posted at Prayagraj Headquarters, he submits that the provision of rule 776 was not complied....