IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.23568 of 2011 Date of decision: 21.12.2011 M/s Nit Nem Tobacco Company ….Petitioner Vs. State of Haryana & another ….Respondents CORAM: HON’BLE MR.JUSTICE HEMANT GUPTA HON’BLE MR.JUSTICE G.S.SANDHAWALIA Present: Mr.Avneesh Jhingan, Advocate for the petitioner, Mr.Narinder Singh, DAG, Haryana. HEMANT GUPTA J. (ORAL) Mr.Narinder Singh, learned DAG, Haryana states that the respondent is examining the question of imposition of penalty whereas the Central Excise Department is examining the payment of excise duties and that the respondents have no objection for release of the goods on furnishing of adequate surety and the vehicles. Keeping in view the aforesaid facts, the present writ petition is disposed of with direction to the competent authority to release the goods on furnishing of adequate surety to the satisfaction of the officer concerned in terms of Section 31 of the Haryana Value Added Tax, 2003 and the vehicles. (HEMANT GUPTA) JUDGE (G.S.SANDHAWALIA) 21.12.2011 JUDGE sailesh