GWALIOR DISTILLERS LIMITED Vs. COLLECTOR EXCISE

JUDGEMENT

(1.) THE petitioner/company which is a licence holder in Form D-2 for manufacturing liquor and having licence in Form D-1 for wholesale supply of spirit has filed this petition calling in question the orders passed by the respondents by which an amount of Rs. 6,142/- had been imposed by way of penalty.

(2.) IT is the case of the petitioner that the Collector had issued a show-cause notice on 23-9-1987 in which it was alleged that there was loss of 275. 4 proof liters of rectified spirit in transit. The show-cause notice indicates that as to why penalty should not be imposed on the petitioner/company for the aforesaid transit loss. In reply, the petitioner contended that for shortage of rectified spirit, the State Government has no power to impose any excise duty. The reply was rejected and the Collector vide order, Annexure P-5, dated 1-2-1989, imposed the aforesaid penalty.

(3.) BEING aggrieved by the aforesaid order, an appeal was filed before the Excise Commissioner which has been rejected vide order dated 10-1-1990, Annexure P-4 and a second appeal was filed before the Board of Revenue which had also been rejected by order dated 1-9-1997, Annexure P-3.