M/S KHOSLA AGRO OVERSEAS, NEAR BYE PASS CHOWK, BATALA Vs. THE ASSTT. EXCISE & TAXATION COMMISSIONER, PATIALA AND OTHERS

JUDGEMENT

(1.) THE Petitioner has approached this Court with a two -fold grievance. It alleges that the Respondents have illegally raised a demand. Even a copy of the order has not been supplied. The Petitioner further alleges the Bank Guarantee furnished by it is being encased so as to deprive it of substantial amount of money. On this basis the Petitioner prays that the Respondents be directed "not to invoke the Bank Guarantee till the demand becomes due and furnishing certified copy of the order.

(2.) A written statement has been filed on behalf of the Respondent by Mr. G.S. Punia, Excise and Taxation Officer, Patiala.

(3.) MR . Berry, appearing for the Respondents, submits that the Petitioner is a defaulter. No concession should be given to it.