TARUN AGARWALA, J. - (1.) By means of this writ petition, the petitioner has challenged the order dated 1st June, 2012 issued by the Assistant Excise Commissioner, Ghaziabad demanding a sum of Rs.5,92,20,339.94 paise towards penal interest for late deposit of excise duty for the period September, 1963 to March, 1973.
(2.) The facts leading to the filing of the writ petition is that the petitioner is a Company engaged in the manufacture and sale of Beer and Indian made foreign liquor. The Excise Commissioner issued 10 orders between the period 28th June, 1963 to 24th November, 1973 levying an amount of Rs.81,94,310/- as excise duty and fine on wastage of Beer in excess of 10% under Section 28A of the U.P. Excise Act, 1910 (hereinafter referred to as the Act). The petitioner, being aggrieved by the various orders, filed revisions before the State Government, which was dismissed on 12th April, 1978. The petitioner, thereafter, filed a bunch of writ petitions before the High Court, which was heard and allowed by a judgment dated 15 th March, 2002.
(3.) The writ Court held that the order of the Excise Commissioner demanding excise duty on wastage of Beer was unwarranted and, accordingly, quashed the demand notices. The State of U.P., being aggrieved by the judgment of the High Court, filed a special leave petition before the Supreme Court, which was entertained and was converted into a civil appeal. The Supreme Court while admitting the appeal, rejected the application for stay of the judgment of the High Court.;