ORDER 1. This is a petition under Article 227 of the Constitution of India challenging the order dated 4.1.2013 (Annexure-P-1) passed by the Board of Revenue in Case No. 1010-PBR/11. Indeed the Board of Revenue has categorically held that the notice was sent for the period September 2006 to June 2008 there is nothing of the record of Excise Commissioner. Admittedly, giving a prior notice is mandatory. Further it has been held by the Board of Revenue that from the record it does not reveal that he supply was ever interrupted. By placing reliance on certain decisions of Supreme Court, learned Board of Revenue found that the action of Excise Commissioner imposing penalty is illegal. At this juncture Shri Dwivedi submits that finding of Board of Revenue is perverse because notes was very much given, however, no copy of such notice has been filed in order to hold that finding of Board of Revenue is perverse. 2. In this view of the matter, I do not find any merit in the petition the same is hereby dismissed.