DHARMENDRA KUMAR BHATT Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) Hearing convened through Video Conferencing:

(2.) The petitioner has approached this Court by filing the present writ petition under Article 226 of the Constitution of India, assailing the order No.Excise/2020-21/14 dated 5.1.2021 (Annexure P-5) passed by the Collector, Excise Department, District Anuppur (M.P.), whereby giving opportunity under the Principles of Natural Justice, a recovery notice has been issued to the petitioner for payment of Rs.40,74,765/- within seven days from the date of receipt of said notice, failing which, action shall be taken to recover the aforesaid amount from the Bank Guarantee, Fixed Deposit and Postdated Cheques deposited by the petitioner in the said office.

(3.) Shri Brian D'Silva, learned counsel for the petitioner submitted that the petitioner within seven days from the date of issuance of aforesaid notice submitted an application/representation (Annexure P/6) on 7.1.2021 invoking Clause 49 of the Excise Policy 2020-21 read with judgment passed by this Court on 22.7.2020 in Writ Petition No.7373/2020- Maa Vaishno Enterprises and others Vs. State of M.P. and others, giving detailed reasons why the petitioner is entitled to the rebate not only in the licence fee but also in the minimum guaranteed excise duty. The petitioner has also filed a separate application (Annexure P/7) dated 7.1.2021 inviting attention of the Collector, Excise Department, Anuppur that he has recently submitted a fresh application invoking Clause 49 of the Excise Policy, thereby seeking waiver of the minimum guaranteed excise duty payable on account of losses suffered due to the prevailing circumstances. Learned Counsel further submitted that the rebate of 30% granted by the respondents on the minimum guaranteed excise duty is wholly inadequate. The petitioner ought to be granted much more rebate than just 30% as he suffered enormous losses during the period of lockdown, not just during first 34 days but also during each succeeding months.