RANJIT KUMAR GUPTA S/O MAHESH KUMAR GUPTA Vs. STATE OF CHHATTISGARH THROUGH ASSISTANT COMMISSIONER EXCISE

JUDGEMENT

(1.) Heard.

(2.) The present petition is against the order dated 20.07.2018 passed by the Collector, Raigarh, whereby the confiscation of the petitioner's vehicle was ordered for.

(3.) Learned counsel for the petitioner submits that since the order has been passed by the Collector itself, therefore, as per Section 47 - B of the Chhattisgarh Excise Act, 1915 (hereinafter referred to as 'the Act, 1915') the Collector, who has been authorized to hear the appeal himself has passed the order and one right of appeal has been taken away, therefore, the order requires to be set aside.