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2023 (12) TMI 1143

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..... D THAT:- Once the initiation of the proceedings itself is bad, the consequential proceedings automatically fails in the eyes of law. Matter requires consideration. Learned ACSC may file counter affidavit within a period of four weeks from today. Rejoinder affidavit, if any, may also be filed one week thereafter - List immediately thereafter. - Hon'ble Piyush Agrawal, J. For the Pet .....

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..... ot complied with as no person of the distillery, as required under the said Manual, was present. She further submits that the impugned order was passed on 18.03.2020 and immediately thereafter, on 23.03.2020, the amount of alleged duty and penalty under section 74-A was withdrawn from the advance duty register. She further submits that a sum of Rs. 1,49,85,677.20 have been withdrawn from the .....

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..... r to notice or opportunity to submit its reply. She further submits that against the impugned order dated 18.03.2020, the petitioner filed revision before the State Government raising specific grounds, but by the impugned order not a word has been whispered about the same, which is bad in law. Rebutting the said submissions, learned ACSC supports the impugned order and submits that on inspectio .....

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..... s from today. Rejoinder affidavit, if any, may also be filed one week thereafter. List immediately thereafter. It is provided that after deducting 25% of the amount of Rs. 1,49,85,677.20 realized from the petitioner, which is required for filing revision, the remaining amount shall be kept in a fixed term interest bearing account within a week from today in some Nationalized Bank for an init .....

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