SEEMA TIWARI Vs. STATE OF U P

JUDGEMENT

(1.) Notwithstanding the alternate remedy of revision under Section 11 (2) of the United Provinces Excise Act, 1910 (herein after referred to as the 'Act'), the writ petition against the order dated 19.7.2011 passed on remand by respondent no. 3, Additional Excise Commissioner (Administration) deciding Excise Appeal No. 35 of 2010 was entertained vide order dated 27.7.2011 as the matter had earlier been remanded in revision to the first appellate authority and for the reason that a pure question of law arises for consideration.

(2.) The parties in the meantime have exchanged pleadings and therefore I do not consider it proper to relegate the matter to the revisional authority and thus proceeds to decide it on merits with the consent of the parties.

(3.) The question of law which has been posed in this writ petition is whether in exercise of powers of search and seizure under Section 54 of the Act strict compliance regarding search and seizure as laid down in Chapter VII Cr.P.C. more precisely Section 100 (4) Cr. P.C. is imperative