(1.) In the petition on hand, proceedings initiated by Judicial First Class Magistrate Court, Angamaly as C.P.No.20 of 2019, which was originated from crime No.118 of 2017 of Aluva Excise Range is sought to be quashed. The case of the prosecution was that the petitioner is conducting an industrial unit at Meikavu, Angamaly in the name 'M/s. Arackal Aromatics' and engaged in importing rectified spirit as raw material for manufacturing products in the unit. The petitioner was originally issued with a licence No.E-97/07-08 on 19.11.2007 as per order No.XC2- 9380/07/K.Dis of the Excise Commissioner. The photocopy of the said licence is produced alongwith as Annexure-B.
(2.) It is averred that Annexure-B is renewed annually from 2008-09 and lastly till 31.03.2018. Thereafter, Writ Petition No.31582 of 2018 was filed by the petitioner seeking for a declaration that he is entitled to get renewal of Annexure-B. It was also prayed for quashing the order of the Excise Commissioner dated 12.07.2018, (Ext.P7). It was averred that the petitioner was engaged in the manufacture of computer cleaning and brightening liquid and also engaged in sale of that to different persons.
(3.) The case of the prosecution as revealed from Annexure-A Final Report was that 17 plastic drums containing rectified spirit was seized on 05.09.2017. The allegation of the prosecution was that, in the examination held on 05.09.2017, loss of 905 litres of spirit was noted out of 5000 litres of rectified spirit brought to the premises of 'M/s.Arackal Aromatics' by the licensee and when he was enquired about the reason for the deficient spirit, convincing explanation was not offered by him. For the reason that relevant records relating to manufacture of any products by utilisation of the deficient spirit or regarding sale of the same were not available in the concern, a final report was laid chargesheeting the petitioner for an offence under Section 55(i) of the Abkari Act. (for short 'the Act').