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TMI Blog2013 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, in the next auction for the coming excise year, the Assessee may also be allowed to participate in the auction proceedings along with other candidates but the decision will be taken on merit. Decided against the Assessee. - Misc. Single No.-3004 of 2013 - - - Dated:- 7-5-2013 - Dr. Satish Chandra,JJ. For the Petitioner : Murtuza Ali For the Respondent : C. S. C. ORDER By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... properly. Neither due procedure was followed nor any opportunity was given to the petitioner to defend his case. So, the search was illegal. Learned counsel also informs that the Excise Authorities have wrongly cancelled the license of the petitioner for the remaining period in the excise year in question. So, he submits that the impugned orders may kindly be set aside. On the other hand, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al vs. CIT; 279 ITR 298; and (ii) CIT vs. Chandra Devi; IDRI 1 DTR 98 (Raj.). In the instant case, undisputedly, the petitioner was engaged in the illegal trading of the illicit liquor, as appears from the seized material. When it is so than, there is no reason to give any relief to the petitioner. Hence, the orders passed by the lower authorities are hereby sustained along with the reasons me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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