S BALASUBRAMANI Vs. ASSISTANT COMMISSIONER EXCISE NAMAKKAL

JUDGEMENT

(1.) MR.A.Arumugam, the learned Additional Government Pleader, takes notice for the respondent.

(2.) WITH the consent of the learned counsels appearing on either side, the writ petition is taken up for final disposal.

(3.) IT is submitted by the learned counsel appearing for the petitioner that the issue raised in this writ petition is covered by the Division Bench order of this Court made in W.A.No.2299 of 2003 (batch), dated 18.3.2005, and W.A.No.2447 of 2004 (batch), dated 17.10.2006.