In the High Court of Punjab and Haryana, Chandigarh C.W.P. No. 140 of 2007 Date of Decision: 18.01.2007 Nehpal Sharma …Petitioner Versus State of Haryana and others …Respondents CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE VINOD K. SHARMA PRESENT: Mr. Gautam Dutt, Advocate, for the petitioner. JUDGMENT M.M. KUMAR, J. (Oral) The impugned orders dated 4.10.2005 (P-14) and 15.11.2006 (P-16) are revisable under Section 15 of the Punjab Excise Act, 1914 (as applicable to Haryana). In view of the above, we relegate the petitioner to avail his remedy as aforementioned. (M.M. KUMAR) JUDGE (VINOD K. SHARMA) C.W.P. No. 140 of 2007 January 18, 2007 JUDGE Pkapoor 2 C.W.P. No. 140 of 2007 3