Wave Distilleries Breweries Ltd. Vs State Of U.P. And 2 Others (Allahabad High Court)
Introduction: In a significant ruling, the Allahabad High Court declared the initiation of proceedings as invalid, leading to the automatic failure of consequential proceedings. The case, Wave Distilleries Breweries Ltd. vs. State of U.P. and Others, involves challenges to orders passed by the authorities related to the Excise Act.
Detailed Analysis:
1. Petitioner’s Contentions:
- The petitioner, represented by Ms. Shivangi Tripathi, contested the impugned orders, highlighting discrepancies in the sampling process conducted by Excise officials.
- Rule 776 of the U.P. Excise Manual, requiring the presence of a distillery representative during sample drawing, was allegedly not followed.
- The petitioner argued that the order under Section 74-A of the Excise Act was issued without a show cause notice, violating natural justice.
2. Swift Action and Deposit Issue:
- The petitioner raised concerns about the hurried recovery of the alleged duty and penalty from the advance duty register immediately after the order dated 18.03.2020.
- The argument emphasized the impact on the petitioner’s right to file a revision, as only 25% of the disputed amount needed to be deposited during revision proceedings.
3. Violation of Natural Justice:
- Ms. Shivangi Tripathi asserted that the penalty order lacked adherence to principles of natural justice, with no notice or opportunity provided to the petitioner.
- The petitioner’s revision before the State Government was allegedly ignored, raising concerns about due process.
4. State’s Response:
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