Immediate Implementation Requirement:

• When the Commissioner issues orders on appeals, the Collector and Superintendent of State Excise must implement them immediately
• No separate approval/sanction from the Collector is required for implementation
• Implementation should be done promptly after receipt of the appellate order

Reporting Mechanism:

• After implementation, the matter should be reported back to the Collector for information only
• The circular emphasizes that obtaining prior permission causes unnecessary delays

Consequences of Non-Compliance:

• Failure to implement Commissioner's appellate orders constitutes contempt of the Commissioner's directive
• Officers may face disciplinary action under Section 224(1) of the Bombay Prohibition Act, 1949, which grants the Commissioner powers to issue binding directions

Circulation: The circular is to be distributed to:

1. All Collectors (District Magistrates)
2. All Divisional Deputy Commissioners, State Excise
3. All Superintendents, State Excise
4. All concerned officers in the department
5. All office staff
6. Guard file (4 copies)

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Practical Effect

This circular streamlines the appeals process by removing bureaucratic bottlenecks. Previously, Collectors were apparently requiring separate approval before implementing Commissioner's appellate decisions, causing delays. The new procedure treats the Commissioner's appellate order as self-executing, requiring only post-implementation reporting rather than pre-implementation approval.

Effective Date: From date of issue (October 22, 2009)

Signed by: I.S. Chahal, Commissioner, State Excise Department, Maharashtra State, Mumbai