About orders in Appeal

Gazette Reference: Commissioner's Circular — State Excise, Maharashtra, Mumbai (January, exact date partially legible) Type: Administrative Circular — Compliance with Appeal Orders & Recovery of Penalties Authority: Commissioner of State Excise, Maharashtra State, Mumbai (Office at Jukat Ghar, Dussehra Maidan)

FORMAT B: NON-FEE AMENDMENT

Amended Rule/Section: Administrative/Procedural — Appeals under the Maharashtra Prohibition Act (Bombay Prohibition Act, 1949) Type of Change: Commissioner's Circular — Directions regarding compliance with final appeal orders and recovery of compounding fees/penalties

What Changed / Circular Content:

This circular addresses a specific procedural lapse observed by the Commissioner of State Excise regarding penalty (दंड) recovery in appeal proceedings. The background and directions are as follows:

Background:

• During inspections at licensee premises, irregularities/violations of rules or licence conditions are found.
• District Collectors (जिल्हाधिकारी) impose penalty orders against such licensees.
• Some licensees file appeals before the Commissioner, whereupon the penalty amount may be reduced, increased, or confirmed.

Problem Identified: The Commissioner has noticed that in cases where licensees come before him in appeal, and where no stay order has been granted on the District Collector's penalty order, such licensees are nonetheless deferring payment of the penalty pending hearing of their appeal.

Key Directions Issued:

• 10-Day Rule: If a stay order on the penalty is not received within 10 days from the date of filing the appeal, the District Collector shall proceed to recover the proposed/imposed penalty from such licensees without further delay.

• Post-Final Order Recovery: In cases where the Commissioner has passed a final order in appeal, the recovery of the penalty amount as determined shall be carried out, and a compliance report shall be submitted to this office by the 5th of every month.

• Case Disposal: Superintendents are directed to ensure that irregularity/violation cases are disposed of within 3 months.

• Acknowledgement: Divisional Deputy Commissioners of State Excise are directed to acknowledge receipt of this circular and ensure its implementation.

Key Details:

• ⏱ 10 days — window from appeal filing date within which a stay must be obtained, failing which penalty recovery must begin
• 📅 5th of every month — deadline for submitting compliance/recovery reports to the Commissioner's office
• ⏳ 3 months — outer time limit for disposal of irregularity/violation cases
• 👤 Responsibility cast on: District Collectors (recovery), Superintendents (case disposal & circular acknowledgement), Deputy Commissioners (divisional oversight)

Effective Date: From date of publication/circulation of this circular Authority: Commissioner of State Excise, Maharashtra State, Mumbai Practical Effect: Prevents licensees from using pending appeals as a tactic to indefinitely delay payment of penalties where no formal stay has been granted; enforces timely recovery and monthly accountability reporting.

⚠️ Note: The gazette text is partially illegible due to scan quality. The above summary is reconstructed from the readable portions. A manual review of the original document is recommended for precise dates and any additional sub-clauses that may not have been fully captured.