SRI. RAMAKRISHNAIAH Vs. THE COMMISSIONER OF EXCISE

JUDGEMENT

(1.) The learned counsels at bar agree that the present petition can be disposed of by setting aside the impugned order passed by the Respondent- Commissioner of Excise Annexure-B dated 23.03.2017, by which, the learned Commissioner held that the Appeal filed before him under Section 61(2) of the Karnataka Excise Act, 1965, against the order passed by the Deputy Commissioner of Excise is not maintainable, as he is entitled to hear the appeals only against the orders passed by the Deputy Commissioner (Revenue).

(2.) This order is not in consonance with the interim order passed by this Court in the connected writ petitions, on the basis of which, the State Government itself has issued the Circular for the general guidance to the Commissioners of Excise vide Annexure-C dated 06.07.2017.

(3.) The relevant extraction of the said circular dated 06.07.2017 issued by the State Government is quoted below for ready reference:-