CEE CEE & CEE CEES Vs. K. DEVAMANI

JUDGEMENT

(1.) The Appellant is an F.L.-­ 1 License holder issued on 26.10.2016 by the Deputy Commissioner, Excise, Mahe under the Puducherry Excise Act, 1970 ("Excise Act"). Under the F.L. -­ 1 License, the Appellant is permitted to sell Indian Made Foreign Liquor ("IMFL") to other License holders, and not in retail.

(2.) On 28.02.2017, the Appellant filed an Application before the Deputy Commissioner (Excise), Mahe for shifting his licensed Liquor Shop from Mahe to Karaikal under Rules 163 and 209 of the Puducherry Excise Rules, 1970 ("Excise Rules").

(3.) The Deputy Commissioner (Excise), Mahe forwarded the Application to Respondent No. 3 - the Deputy Commissioner (Excise), Karikal vide letter dated 07.03.2017, and requested Respondent No. 3 to conduct an inspection to assess the suitability of the site at Karaikal.