Decided on January 09,2012

M/s India Glycols Limited Appellant
State of Uttarakhand and another Respondents


- (1.) Principal challenge in the amended writ petition is to the Notification dated 24th May, 2005 and the amendment thereto as far as the same relate to imposition of export fee on rectified spirit, extra neutral alcohol and Indian made foreign liquor, exported by the petitioner to various buyers outside the country.
(2.) The fact, however, remains that export fee, levied by Notification dated 24th May, 2005, initially upto 31st March, 2006 and extended upto 31st March, 2007 by Notification dated 19th May, 2006, has been paid by the petitioner. By the orders dated 9th April, 2007; 10th May, 2007; 11th July, 2007; and 6th August, 2007, respondent No. 2 levied fee at the rate of Rs. 1 per bulk litre. By two orders dated 2nd September, 2007, export fee at the rate of Rs. 2.50 per bulk litre was charged. By a representation dated 30th May, 2006, a request was made by the petitioner to permit exports without export fee. The said representation was followed by many other representations. In the circumstances, contending that the petitioner is not obliged to pay any export fee for export of rectified spirit, extra neutral alcohol and Indian made foreign liquor; the present writ petition was filed, on which, on 13th November, 2007, an interim order was passed restraining the respondents from realising export fee on the exports made or to be made by the petitioner beyond the territories of India till the next date of hearing, which order was continued from time to time and is still in force.
(3.) On 26th July, 2011, respondents consolidated their claim aggregating to Rs. 12,47,81,333.45 on account of export of 4,89,98,100.00 bulk litres of extra neutral alcohol; 9,55,000.00 bulk litres of rectified spirit; and 51,435.75 bulk litres of Indian made foreign liquor, charged respectively at the rates of Rs. 2.50, Rs. 2.25 and Rs. 2.67 per bulk litres.;

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