STATE OF ORISSA Vs. NIRANJAN SEN

JUDGEMENT

(1.) Leave granted in special leave petitions.

(2.) The respondents in all these cases were, at the material time, carrying on the business of importing liquor into the State of Orissa. In all these matters the liquor so imported was manufactured in other States of the country. The issue which had arisen for decision before the High Court, namely, whether the respondents were liable to pay countervailing duty under the Bihar and Orissa Excise Act, 1915 (referred to hereafter as "the Act") in respect of the liquor which was lost in transit, was answered in favour of the respondents by the High Court.

(3.) The first judgment was rendered in the case of Chaitan Kakani V/s. State of Orissa. Following that decision the High Court allowed the writ petitions filed by the respondents by a series of orders. The decision in Chaitan Kakani case as well as the subsequent orders passed by the High Court have been separately challenged before us by the State of Orissa.