MODI DISTILLERY Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) Heard Sri Rajat Bose along with Sri Pratik J. Nagar and Sri Atulya Kishore, learned counsel for the petitioner and Sri Manish Goyal, learned Additional Advocate General along with Sri A.K. Goyal, learned Additional Chief Standing Counsel and Sri Jagdish Mishra, learned Standing Counsel, for the State respondents.

(2.) Present petition has been filed against the orders dtd. 8/7/2019 and 25/1/2021. By order dtd. 8/7/2019, passed by respondent no.3/Deputy Commissioner, Excise, Meerut Region, Meerut, Consideration Fee/Pratiphal Shulk Rs.15,51,042.50 has been imposed on the petitioner, on alleged excess loss of High Strength Malt Spirit (hereinafter referred to as the HSMS), against two transactions. That order has been confirmed in appeal, vide order dtd. 27/1/2021, passed by the Excise Commissioner.

(3.) Admittedly, the petitioner has a remedy of revision against the order dtd. 27/1/2021, under Sec. 11 of the Uttar Pradesh Excise Act, 1910 (hereinafter referred to as the Act). However, the present petition was filed directly before this Court, on the plea of lack of jurisdiction. Thus, it has been submitted, the entire quantities of HSMS subjected to Consideration Fee/Pratiphal Shulk had been imported into the country from M/s William Grant and Sons Distillers Limited, Giravan Distillery, Grangestone Industrial Estate, Girvan, Scotland, United Kingdom (hereinafter referred to as William Grant). Therefore, the said goods fell outside the scope of levy of Excise duty by the State of U.P. Accordingly, the matter was entertained, and Counter Affidavit called. Pleadings are complete. The matter was thus heard. Here, it may be noted, the plea of alternative remedy has not been urged at the stage of final hearing. The State has also sought a decision on merits.