SHEELA DEVI Vs. EXCISE COMMISSIONER

JUDGEMENT

(1.) By means of this writ petition, the petitioner has challenged the order dtd. 27/8/2024, passed by Commissioner, Excise, State of Uttarakhand in Appeal No. 10789/Nau-vidhi-206-Appeal-mu-du-Udham Singh Nagar (Sheela Devi)/2022-23 Dehradun, whereby the application moved by the petitioner for exemption for depositing the statutory amount of 25% while filing the appeal has been rejected.

(2.) It is contended by learned counsel for the petitioner that the petitioner was issued a notice of demand of ?1,38,73,655/-towards the payment of MMGD (Minimum Monthly Guarantee Duty) for the year 2020-21.

(3.) It is feeling aggrieved by the aforesaid order the petitioner preferred the appeal referred hereinabove before the Commissioner, Excise, State of Uttarakhand under Sec. 11(1) of the U.P. Excise Act, 1910 (hereinafter referred as to as the 'Act of 1910').