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1994 (11) TMI 412

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..... at the Damoh unit of the petitioner in the State of Madhya Pradesh. For distribution of cement in the State of Haryana, it has an office at Faridabad. In the year 1989-90, the petitioner was assessed by the Excise and Taxation Officer vide his order dated March 2, 1993. This order of assessment was challenged by the petitioner in Civil Writ Petition No. 3432 of 1993, which was decided by a Divisi .....

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..... Faridabad (West) has taken coercive steps against the petitioner. He has written a letter dated September 26, 1994 (annexure P9) to the Station Master, Faridabad City, not to deliver the goods to the petitioner. He has also written a letter dated October 11, 1994 to the Manager, State Bank of India, Narsinghgarh, district Damoh (M.P.) for the revocation of two bank guarantees. Vide his letter dat .....

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..... ustification for the Joint Excise and Taxation Commissioner (Appeals), Faridabad, to withhold his decision of the review petition filed by the petitioner. Though it is for the Joint Excise and Taxation Commissioner (Appeals) to decide the case on merit, it is not permissible for the said authority to frustrate the review petition filed by the petitioner by mere omission to decide the same. For .....

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