IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.9616 of 2008 NAGENDRA PRASAD Versus THE STATE OF BIHAR & ORS ----------- For the appellant: Mr. G.P.Bimal Mr. Satyabir Bharti For the respondents: Mr. Vikas Kumar, JC to AG --- P R E S E N T Hon'ble the Chief Justice And Hon'ble Mr. Justice Kishore K. Mandal --- Dated, the 21st July, 2008 We do not countenance the view of the Member, Board of Revenue that he lacked the authority in deciding the case. We say so because the matter went to the Board of Revenue consequent upon the order of this court dated 7th February, 2007. 2. However, now since the counsel for the petitioner as well as the State Counsel are agreeable that the matter concerning the refund claimed by the petitioner may be remitted back to the Excise Commissioner being the original authority under the Rules framed by the Board of Revenue under Section 90 of the Bihar Excise Act, 1950, we dispose of this writ petition by the following order: (i) The Excise Commissioner, Bihar, Patna shall consider the petitioner’s claim for refund of a sum of Rs.6,95,100/- on account of wastage of 19,860 LP 2 Liters rectified spirit a fresh in accordance with law uninfluenced by the earlier exercise. (ii) The petitioner shall appear before the Excise Commissioner, Bihar, Patna on 11th August. The Excise Commissioner shall hear the petitioner or his representative on that date or any other date that may be fixed by him and pass a speaking order as early as possible but in no case later than three months from the date of his appearance before him. (iii) The petitioner shall be at liberty to apply to the Board of Revenue for return of the original documents produced by him before the Member Board of Revenue in Board Revision Case no.12 of 2007. If such an application is made, the Registrar, Board of Revenue, shall return the said documents after retaining Xerox copy thereof within ten days of such application. R. M. Lodha, CJ. Kishore K. Mandal, J. Neyaz/-