M.Katju, J. - (1.) This writ petition has been filed for a writ of certiorari to quash the impugned demand notice dated 30.11.1988 copy of which is Annexure-5 to the writ petition and for a mandamus directing the respondents not to recover any amount towards excess transport wastage on rectified spirit in pursuance of the order of the U. P. Excise Commissioner dated 30.11.1988.
(2.) We have heard learned counsel for the parties.
(3.) The petitioner is a Company, which was granted a licence in Form P.D. 2 for manufacture of industrial and potable alcohol as also rectified spirit. The Excise Commissioner, U. P., issued a permit for supply of rectified spirit to the State Trading Corporation of India, Chanderlok, New Delhi, to the extent of 50 Lakhs bulk litres. The said amount of rectified spirit was to be supplied in conformity with I.S.I. specifications and the same was not to be below the strength of 66.0 degree O.P. The consignment was to be routed through the Bonded Warehouses, Budge Budge, in West Bengal. Photostat copy of the said permit has been annexed as Annexure-1 to the writ petition.;