THE NATIONAL INDUSTRIAL CORPORATION LIMITED UNIT AJUDHIA DISTILLERY THROUGH ITS RESIDENT MANAGER SRI S.N. SINGH Vs. STATE OF U.P. THROUGH SPECIAL SECRETARY (EXCISE),

JUDGEMENT

(1.) BY means of the present writ petition, the petitioner seeks the following reliefs:

(2.) BRIEF facts of the case are that the petitioner is a Company duly incorporated under the Indian Companies Act, 1956 having it registered office at A -270, Defence Colony, New Delhi and the distillery at Raja Ka Sahaspur, District Moradabad. The distillery is commonly known as "Ajudhia Distillery". The petitioner is engaged in the business of manufacture and sales of Indian Made Foreign Liquor (hereinafter referred to "IMFL") and country liquor. The petitioner has been granted a license in Form P.D 2 for the manufacture of IMFI, and country liquor under the U.P. Excise Act, 1910 (hereinafter referred to as "the Act"). The potable liquor manufactured by the petitioner is subject to excise duty in accordance to the provisions of Section 28 readwith Section 29 of the Act and the Rules framed thereunder and the notifications.

(3.) HEARD Sri Neeraj Sharma, learned Counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel.