M/S Som Distilleries And Breweries ... vs The State Of Madhya Pradesh
2024 Latest Caselaw 4331 MP

Madhya Pradesh High Court

M/S Som Distilleries And Breweries ... vs The State Of Madhya Pradesh on 15 February, 2024

Author: Milind Ramesh Phadke

Bench: Milind Ramesh Phadke

                                                          1
                           IN    THE      HIGH COURT OF MADHYA PRADESH
                                                AT GWALIOR
                                                   BEFORE
                                 HON'BLE SHRI JUSTICE MILIND RAMESH PHADKE
                                            ON THE 15 th OF FEBRUARY, 2024
                                            WRIT PETITION No. 3648 of 2024

                          BETWEEN:-
                          M/S SOM DISTILLERIES AND BREWERIES LIMITED
                          THROUGH ITS AUTHRISED SIGNATORY SHRI MAHESH
                          BATRA S/O LATE SHRI R.D. BATRA, AGED ABOUT 65
                          YEARS, OCCUPATION: SERVICE KAILASH VIHAR CITY
                          CENTER GWALIOR (MADHYA PRADESH)

                                                                                      .....PETITIONER
                          (BY SHRI ANAND BHARDWAJ - ADVOCATE)

                          AND
                          1.    THE STATE OF MADHYA PRADESH THROUGH
                                PRINCIPAL SECRETARY VALLABH BHAWAN
                                BHOPAL (MADHYA PRADESH)

                          2.    EXCISE COMMISSIONER MADHYA PRADESH
                                OFFICE AT NAKA CHANDRAVADNI, GWALIOR
                                (MADHYA PRADESH)

                          3.    DEPUTY COMMISSIONER EXCISE DIVISIONAL
                                FLYING SQUAD, JABALPUR JABALPUR (MADHYA
                                PRADESH)

                          4.    OFFICER  IN    CHARGE FOREIGN   LIQUOR
                                WAREHOUSE JABALPUR (MADHYA PRADESH)

                                                                                   .....RESPONDENTS
                          (BY SHRI VIVKE KHEDKAR - ADDITIONAL ADVOCATE GENERAL)

                                Th is petition coming on for hearing this day, th e court passed the
                          following:
                                                           ORDER

The present petition under Article 226 of the Constitution of India is directed against the order dated 26.07.2023 passed by the Deputy

Commissioner Excise, Divisional Flying Squad, Jabalpur, whereby respondent No.3 levied a penalty of Rs.3,12,106/- while transporting liquor upon excess transit loss of 3356 Bulk Liters of Foreign liquor. The petitioner is further aggrieved by the order dated 10.01.2024 passed by the Excise Commissioner, Gwalior, whereby while hearing the appeal against the order dated 26.07.2023, the appeal has been dismissed on the ground of limitation.

Assailing the aforesaid orders, learned counsel for the petitioner has submitted that the orders passed by the appellate authority is without any reasoning and in the light of judgment passed by the Hon'ble Apex Court in the case of Kranti Associates Private Limited and Anr. Vs. Masood Ahmed

Khan and Ors. reported in (2010) 9 SCC 496, the said order is per se illegal.

It was further contended that since it is a non-speaking order and without assigning any reason, the same deserves to be set aside and the matter is liable to the remitted back to the appellate authority for deciding the appeal on its own merits.

Learned counsel for the respondents/State on the other hand on advance copy submits that from bare perusal of the order impugned it would be evident that no illegality has been committed in rejecting the application under Section 5 of the Limitation Act in preferring the appeal under Rule 62(2)(c) of M.P. Appeal and Revision Rules. It was further contended that further from bare perusal of application under Section 5 of Limitation Act no plausible explanation has been afforded by the counsel for the petitioner in preferring the appeal, therefore, the said appeal has been dismissed. Hence, the present petition is not maintainable and accordingly, the same deserves to be dismissed.

After hearing rival contentions and going to the application under Section 5 of Limitation Act as well as the order passed by the appellate authority on

10.01.2024, this Court is of the consider view that the delay in preferring the appeal does not appears to be exuberant and since it is settled preposition of law that delay if explained should be considered liberally and as it appears to this Court that the cause of delay which has been shown in the application is plausible, therefore, learned appellate Court should have condoned the delay in preferring the appeal and should have heard the appeal on merits.

Even otherwise, consideration of contents of application under Section 5 of Limitation Act has not been considered which in the light of judgment passed in the case of Kranti Associates Private Limite(Supra), is not sustainable.

Accordingly, the present petition is allowed and the delay in preferring the appeal is hereby condoned. Since the matter has not been considered on merits, it is relegated back to the appellate authority i.e. the Excise Commissioner, Gwalior to decide the appeal on its merits within the period of eight weeks from the date of receipt of certified copy of this order.

E-copy/certified copy as per rules.

(MILIND RAMESH PHADKE) JUDGE neetu