(1.) EARLIER petition filed by the present petitioner was disposed of by this Court. (Hon'ble Dr. B.S. Chauhan, J.) by order dated 9.9.1998 with the direction to the Excise Commissioner to dispose of the representation of the petitioner after extending an opportunity of hearing within a period of two weeks. According to the directions, the authority heard the petitioner and decided his representation by an impugned order at Annex.20. The same is under challenge in this petition.
(2.) LEARNED Senior Advocate Shri Dhankar has raised several contentions in this petition which have been raised before the authority by way of representation in para No. 24 page 77.
(3.) ONE more submission was made by learned Counsel Shri Dhankar regarding applicability of Rule 72B of the Rajasthan Excise Rules. This contention also goes with the same, therefore, I would not like to have detail discussion on the same.