Uttarakhand High Court
Through: Shri Sandeep Kothari vs State Of Uttarakhand on 15 November, 2022
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
Writ Petition (MS) No. 2680 of 2022
Kashipur Beverages Pvt. Ltd. . ...............Petitioner.
Through: Shri Sandeep Kothari, learned
counsel for the petitioner.
-Versus-
State of Uttarakhand
and others. .........Respondents.
Through: Shri Yogesh Pandey, Addl. Chief
Standing Counsel for the State.
Date of hearing and judgment : 15.11.2022
Shri Sanjaya Kumar Mishra, J.
1. Petitioner has filed this writ petition for the following
reliefs:
"i. Issue a writ, order or direction in the nature of
Certiorari to call for the record and to quash the impugned
order dated 18.02.2022 passed by the respondent no. 1
whereby the appeal under Section 11 of the U.P. Excise Act
aggrieved by the order dated 09.12.2021 passed by
respondent no. 2 Excise Commissioner, Uttarakhand,
Dehradun has been partly allowed and order of modified to
the extent of the observations made in para no. 12 and 14 of
the aforesaid order, filed as Annexure No. 6.
ii. Issue a writ, order or direction in the nature of Certiorari
to call for the record and to quash the impugned order dated
09.07.2021 passed by the respondent no. 2 whereby a fine
has been imposed @ Rs. 15 lacs on the petitioner company
and further the penalty with respect to the excise duty at
the rate of Rs. 264280/- has errorneously has been imposed,
filed as Annexure No. 5."
2. Petitioner Company is engaged in bottling of Indian Made
Foreign Liquor. An Excise Officer is duly appointed in the
bottling plant of the petitioner. On 04.07.2019, the Joint
Commissioner, Kumaon Division, Excise made a surprise
inspection in the bottling plant of the petitioner. On inspection,
certain irregularities were found and the same were recorded in
the inspection note. Though inspection was conducted by a team
compromising of Joint Commissioner, Senior Assistant and
Excise Sub Inspector but the inspection note was sent by the
Deputy Commissioner, Excise. Pursuant to the inspection note, a
show cause notice was issued to the petitioner on 09.07.2019. On
31.01.2020, petitioner filed its reply to the show cause notice. On
18.06.2021, petitioner submitted that there is a shortage 1703.2
litres of alcohol spirit due to wastage during production.
Thereafter, petitioner preferred an appeal and a revision.
3. The contention of the learned counsel for the petitioner is
that if all the tanks were measured together and the cumulative
stored amount is taken into consideration, then there is no
violation of the limit. However, the grievance of the petitioner is
that each storage tank has been inspected individually and in
each case of shortage and excess amount of alcohol spirit, duty
and penalty has been imposed separately, which is violation of
the U.P. Bottling of Foreign Liquor Rules, 1969.
4. It is borne out of the record that the revision of the
petitioner was allowed in part by respondent no. 1, after making
following observations in paragraphs 11-14 of the order dated
18.02.2022:
"11- आबकारी आयु� के िनण�य म� अथ�द� की गणना आबकारी
अिधिनयम, 1910 की धारा 28A (2) के अनु�प नहीं है। उ� के अित�र�
हो��
ंग ट�क म� दशा�यी गयी 1400 बी0एल0 मिदरा को िबना ए ०एल० म�
प�रवित�त िकये अथ�द� की धनरािश आगिणत की गयी है। आबकारी
अिधिनयम, 1910 की धारा 28ए(2) के प्रािवधानानुसार हो��
ंग ट�क म� पायी
गयी 1400 बी0एल0 ��ट अिधक दशा�यी गयी को सव�प्रथम ए ०एल० म�
प�रवित�त करते �ए गणना की जानी चािहए थी। BLxStrength= A.L अथा�त
ओवर हैड ट�क एवं हो��
ंग ट�क म� कुल ��ट की मात्रा 1400 बी0एल0 है,
िजसकी तीव्रता 42.8 प्रितशत की है , अतः 1400 X 428 = 599.2 ए0एल0 ही
होती है। आबकारी आयु� के िनण�य म� ओवर हैड ट�क एवं हो��
ंग ट�क म�
दशा�यी गयी ए 0एल0 599 .2 सही है िक�ु अथ�द� की धनरािश � 0
392000 के स्थान पर 599.2×280 = 167776 की होती है।
12- आबकारी आयु� के िनण�य आदेश म� पायी गयी अिनयिमता म� एस ०टी० एवं
बीoवी ट�कों म� पायी गयी अिनयिमतताओं म� अिधक अथवा कम मात्रा म� प्रा� ��ट
की कुल ए0एल के सापे� देय उ�ाद शु� की गणना िन�वत् होगी-
Vadh la[;k ek=k vf/kd vFkok mRikn "kqYd ds ns; mRikn "kqYd dh
de ,0,y0 esa xq.kkad dh /kujkf"k /kujkf"k :0 esa
:0 esa
,l0Vh0 & 2 -3515.73 X560 1968808.8
Ckh0oh0& 1 +2480.86 X280 694640.8
Ckh0oh0& 2 +1438 X280 402640
Ckh0oh0& 4 -802.62 X560 449467.2
हो��
ंग ट�क एवं 599.2 X280 167776
ओवर हैड ट�क
;ksx 3683332.8
13- उपरो� तािलका के अनुसार एसटी 0 ट�क म� कुल -3515.73 ए०एल० एवं
बी0वी0-4 ट�क म� भी कुल - 802.62 ए0एल0 के सापे� अिधिनयम की धारा 28 (2)
के अ�ग�त देय उ�ाद शु� से 100 प्रितशत अित�र� शु� िदये जाने का
प्रािवधान है। जबिक आबकारी आयु� के आदेश म� मात्र उ�ाद शु� की धनरािश
ही आंगिणत की गयी है।
14- अपीलाथ� इकाई के अिधव�ा �ारा आबकारी अिधिनयम , 1910 की धारा 28ए
(2) के अनुसार छीजन का 10 प्रितशत की छूट िदये जाने का अनुरोध िकया गया।
चूंिक अपीलाथ� इकाई �ारा आबकारी आयु� के सम� अपने ��ीकरण म� छीजन
की मात्रा का उ�
ेख पूव� म� ही िकया जा चुका है। अतः आबकारी अिधिनयम, 1910
के अ�ग�त छीजन की मात्रा का 10 प्रितशत की छूट िदये जाने का उ�
प्रािवधानानुसार गणना म� पूव� म� स��िलत िकया गया था अथवा नहीं को देखकर
नवीन गणना म� स��िलत कर�गे।"
5. The matter is remanded back to the Commissioner, Excise,
Uttarakhand for reconsideration but the petitioner has yet not
received any notice in this regard.
6. In that view of the matter, writ petition is disposed of with
a direction to the respondent no. 2 to hear the matter and decide
the same, affording reasonable opportunity of hearing to the
petitioner, within ten days from the date of production of
certified copy of this order, strictly in accordance with directions
/ observations made by respondent no. 1 in this case.
7. With such observations, the writ petition stands disposed
of.
(Sanjaya Kumar Mishra, J.)
SKS
