MANIK MAJUMDER Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Petitioner has challenged orders dated 15.12.2018 and 25.03.2019 passed by the Commissioner of Excise, Government of Tripura. The petitioner has also challenged Tripura Excise (12 th Amendment) Rules, 2017 as being arbitrary and unreasonable. In particular, the petitioner challenges Rule 26 of the Tripura Excise Rules as amended by the said 12th Amendment Rules, 2017.

(2.) Brief facts are as under:

(3.) By a further order dated 31st March, 2017, the Supreme Court relaxed certain directives contained its original judgment relevant portion of which reads as under: