THIRUMALA DISTILLERIES TUMKUR Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) BY this petition, the petitioner prays:

(2.) THE impugned Annexure-G is the order dated 3-6-1995 of respondentt 3-Deputy Commissioner (Excise), Tumkur District, Tumkur (herein,after referred to as 'r-3'), by which the petitioner-Distillery is directed to pay the total amount of Rs. 21,18,989/- towards the excise duty, sales tax and surcharge, for the unaccounted shortage of 11,624 litres of rectifird spirit from the petitioner-Distillery, on the assumption that the said rectified spirit had been illegally converted by the petitioner into Indian made Liquor ('i. M. L. ' for short) and had been sold in the market. The impugned Annexure-J, dated 19-8-1999 is the order of respondent 2-Appellate Authority - Commissioner of Excise, Bangalore ('r-2' for short)passed dismissing the petitioner's appeal under Section 61 (2) of the karnataka Excise Act, 1965 ('excise Act' in short) against R-3's said order at Annexure-G and affirming the same.

(3.) THE undisputed facts giving rise to this petition may be stated as under: