(1.) PETITIONER is a manufacturer of Indian Made Foreign Liquor (IMFL). Based on a rate contract executed, petitioner was supplying IMFL to the 4th respondent.
(2.) IN so far as this case is concerned, they were issued 45 permits for the supply of IMFL. However, on account of an unexpected strike by the workmen of the petitioner, petitioner could not supply utilising all the permits. In the meanwhile, as the period of the permit expired, petitioner had to apply for revalidation of 30 such permits. By Ext.P7 order passed by the 2nd respondent, revalidation was allowed, but on payment of revalidation fee and excise duty.
(3.) IN support of this contention, learned counsel for the petitioner also relied on Ext.P13, the proceedings of the 2nd respondent dated 6/6/03 where a request made by the 3rd respondent for cancellation of permits was allowed forfeiting the permit fee to Government and by adjusting the excise duty against future permits.