RAJESH KUMAR TIWARI Vs. STATE OF U P

JUDGEMENT

(1.) R. K. Agrawal, J. Civil Misc. Writ Petition No. 584 of 1999 has been filed by Rajesh Kumar Tiwari whereas Civil Misc. Writ Petition No. 585 of 1999 has been filed by B. D. Tiwari wherein identical relief for quashing the order dated 21st March, 1999 passed by the Excise Commissioner, U. P. Allahabad has been sought. They further seek refund of Rs. 11,33,500/- paid by the petitioner in Writ Petition No. 584 of 1999 and Rs. 3,13,550/- on foreign liquor and Rs. 22,683/- on low strength rum paid by the petitioner of Writ Petition No. 585 of 1999 as difference of the excise duty on the left over stock of previous year 1998-99.

(2.) BRIEFLY stated the facts giving rise to the present petitions are as follows.

(3.) IN the rejoinder affidavit the averments made in the counter- affidavit has not been accepted and the stand taken in the writ petition has been reiterated.