Rajes Kumar, J. - (1.) By means of the present writ petition. petitioner has challenged the order dated 26th July 2004 passed by respondent no. 1 by which the revisional authority has confirmed the demand of Rs. 9. 87. 498/- demanded by respondent No. 2 vide its order dated 1lth March. 2004.
(2.) Brief facts of the case giving rise to the present writ petition are that the petitioner is a Company incorporated under the Indian Companies Act, 1956 having its registered office at 15. Sri Ram Road. Civil Lines, Delhi, Petitioner is engaged in-the business of manufacture and sale of non-potable alcohol in its distiller) situated at Bareilly. Petitioner has been granted licence for the manufacture of non-potable alcohol in Form P.D-2 under the U.P. Excise Act (hereinafter referred to as "Act"), The demand of Rs. 9, 87,498/- has been raised by the respondent No. 3 vide its order dated 11th March. 2004 on the ground that one lac holograms which was issued to the petitioner could not be produced for verification which was claimed to have been stolen/lost in transit, on the basis of the circulars dated 24th March, 2001. 23rd October, 2001 and 19lh November, 2001 issued by the respondent No. 2. Subsequently, the aforesaid amount has been adjusted with the advance duty amount of distiller,'. Revision filed against the said demand has been confirmed by the respondent no. 1.
(3.) Petitioner claimed that its authorised representative. Sri Rajesh Chaubey took the delivery of one lac holograms of 25 percent v/s from the excise department, Allahabad on 19th February, 2004. Sri Rajesh Chaubey and Sri K.P. Sharma. distillery Manager were carrying the holograms by the train known as Mugalsarai Bareilly passenger and was traveling in sleeper class, coach No. S-1, seat No. 06 When the train stopped/halted at Gangaganj Railway Station at about 4.30 A M. on 20th February. 2004. Sri K.P. Sharma checked all his. luggage and baggage including the holograms package and to the utter surprise the holograms packets were found missing Sri K.P. Sharma searched thoroughly the packets of holograms, but was unsuccessful. He alighted at the Lucknow Railway Station at Charbagh and immediately lodged the first information report at police station G.R.P. Charbagh Railway Station at 9.20 A.M. on 20th February, 2004. It is contended that the information about the aforesaid theft was given by the petitioner to the Excise Commissioner. U.P. vide its letter dated 20th February, 2004. It is also contended that the report regarding loss of holograms, which were lost in theft, was beyond the control of the petitioner and till date the investigationis going on by the police, but same has not been recovered.;