1 W.P. NO.8228/2010 IN THE HIGH COURT OF JUDICATURE OF BOMBAY BENCH AT AURANGABAD WRIT PETITION NO.8228 OF 2010 Rajkumar s/o Balasaheb Sawant, Age 52 years, Occ. Business, R/o 543, Behind Nehru Market, Chitale Road, Ahmednagar. ... PETITIONER VERSUS 1. Abhishek s/o Kishor Rangawar, Age major, Occ. Business, R/o C.T.S. No.385/5, Tophkhana, Ahmednagar, District Ahmednagar. 2. The District Collector, Ahmednagar. 3. The Commissioner of State Excise, Maharashtra State, Mumbai ... RESPONDENTS ..... Shri S.S. Jadhavar, Advocate for the petitioner Shri A.H. Kasliwal, Advocate holding for Shri A.K. Tiwari, Advocate for respondent No.1 Shri V.G. Shelke, A.G.P. for respondents No.2 and 3 ..... CORAM : A.A. SAYED, J. DATE : 22nd December, 2010 ORAL JUDGMENT : 1. Heard. Rule. Rule made returnable forthwith. With the consent of learned counsel for the parties, taken up for final hearing at admission stage. 2. The order dated 23.7.2010, passed by the Commissioner of State Excise, Maharashtra State, Mumbai is subject matter of challenge in this petition. By that order, the appeal of the respondent 2 W.P. NO.8228/2010 No.1 was partly allowed and the case was remanded to the Collector after setting aside the order of the Collector, dated 20.4.2010. 3. The impugned order specifically records that the petitioner herein was absent. The learned counsel for the petitioner states that no notice was issued to the present petitioner and the petitioner was not heard in the appeal being Appeal No.105/2010 wherein the impugned order came to be passed. The learned A.G.P. confirms this position that the petitioner was not served with the notice. 4. In that view of the matter, on the ground of absence of notice and non granting of opportunity of hearing to the petitioner, the impugned order is liable to be set aside and accordingly, set aside. The matter is remanded to the Commissioner of State Excise, Maharashtra State, Mumbai to decide the appeal afresh after granting an opportunity of hearing to both the parties. The parties shall appear before the authority on 17th January 2011 at 11.00 a.m. and as such, notice of hearing shall stand waived. The interim relief which was granted by the order dated 30.4.2010 by the authority shall operate till the disposal of the appeal. Let the appeal be decided by the Commissioner of State Excise, Maharashtra State, Mumbai expeditiously, and preferably before 30th April 2011. Rule made absolute in above terms. No order as to costs. A. A. SAYED JUDGE