Sudhir Agarwal, J. - (1.) Both the writ petitions have been filed by same petitioner M/s. Karam Chand Thapar and Brothers Limited, Distillery Division Unnao and the question of facts and law, raised in both the matters are common, hence have been heard together and are being decided by this common judgment.
(2.) Writ Petition No. 7827 (MB) of 2017 (hereinafter referred to as "first writ petition") has been filed challenging order dated 28.09.1987, whereby respondents have sought to recover Rs.18416.94 and Rs. 40537.00 towards excise duty on transit wastage of country liquor from the petitioner. Petitioner has also sought a mandamus restraining respondents from charging any excise duty on the loss of country liquor during transit while sending it from Distillery to the bonded ware-house.
(3.) Similarly, in Writ Petition No. 6467 of 1988 order dated 8/25.5.1988 demanding Rs. 17,488.60 is under challenge, which is also a demand raised as duty on transit wastage of country liquor.;