LAWS(UTN)-2024-9-1

SANJEEV KUMAR Vs. COMMISSIONER EXCISE

Decided On September 19, 2024
SANJEEV KUMAR Appellant
V/S
Commissioner Excise Respondents

JUDGEMENT

(1.) Heard.

(2.) Petitioner seeks a writ of mandamus directing respondent no.1 to decide the Excise Appeal 162-Appeal/Udham Singh Nagar (Suresh Chand Joshi)/2022-23 Dehradun within a stipulated time.

(3.) Facts of the case are that petitioner owed a sum of Rs.31,23,109.00 along with interest towards Minimum Monthly Guarantee Duty (MMGD) for the Excise Year 2020-21. Petitioner filed an appeal u/s 11 of the U.P. Excise Act, 1910 before the Commissioner, Excise which is pending consideration. During pendency of appeal, recovery citation of the aforesaid amount is issued by the orders of respondent no.4.