- (1.) Heard Sri Nikhil Agarwal, learned counsel for petitioner and Sri A.C. Tripathi, counsel for respondents.
(2.) Writ petition is directed against demand notice/order dated 05.10.2001 (annexure 3 to the writ petition) whereby Assistant Excise Commissioner, Simbhaoli Distillery, Ghaziabad has required petitioner to deposit penal interest of Rs. 9,25,508.81/- on account of transit fee for the Year 1979-80 to 1998-99 for the loss of excise duty of Rs. 8,65,557.50/-.
(3.) Brief facts giving rise to present dispute are as under:-;