UDAIPUR DISTILLERY COMPANY Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) Civil Appeal Nos. 9700 and 9701 of 1995 : Faced with the express phraseology of Rule 69 (2) of the Rajasthan Excise Rules, 1956, r/w Rules 21 and 91 (3) of the Rajasthan Distillery Rules, 1977, Mr. Sanghi, learned senior Counsel appearing for the appellant seeks to withdraw the appeals.

(2.) Learned Counsel, however, submitted that a writ petition had been filed by him in the High Court, challenging the imposition of interest @ 2% per month on the arrears of excise duty/license fee and that under Section 30-A of the Rajasthan Excise Act, 1950, interest cannot be charged at a rate higher than that which was prevailing on the date when the amount fell due. Mr. Sanghi further submits that the Excise Commissioner has also the power to reduce or waive the interest under section 30-A A of the Rajasthan Excise Act, 1950 and that the withdrawal of the appeals is without prejudice to the rights of the appellant pursuing remedies for reduction/waiver of interest. We record the statement of Mr. Sanghi and while dismissing the civil appeals as withdrawn, we leave it open to the appellant to raise all the available pleas before the High Court in the pending writ petition and/or approach the Excise Commissioner for appropriate relief. We clarify that the High Court or the Excise Commissioner, as the case may be, will decide the matters uninfluenced by the dismissal of the appeals in this Court.