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(2.) By way of these appeals, the State of Uttar Pradesh and its officers related with the Excise Department as also the District Magistrate, Shahjahanpur have essentially questioned the order dated 10.04.2017 in Misc. Bench No. 4493 of 2006, whereby the High Court of Judicature at Allahabad, Lucknow Bench, Lucknow[1] quashed the demand raised against the writ petitioner company (respondent herein) towards loss of excise revenue because of destruction of liquor in fire. The appellants have also questioned the order dated 06.11.2019 in CM. Application No. 90936 of 2019, whereby the High Court directed the appellant No. 2 (Excise Commissioner, Uttar Pradesh[2] to expeditiously take a final decision on the application for refund of the amount that was deposited by the writ petitioner pursuant to the interim order passed in the said writ petition.
(3.) Before dilating on the issues raised in this case, we may draw a brief outline of the matter to indicate the contours of forthcoming discussion.