Allahabad HC Waives Penal Interest as Excise Dues Were Paid & Interim Protection Had Been Restored

Prem Chopra {Excise} Vs State of U.P. (Allahabad High Court) The writ petition challenged recovery notices and orders issued by the authorities for recovery of amounts allegedly payable by the petitioner under Section 36 of the U.P. Excise Act, 1910 read with Rule 20 of the Uttar Pradesh Excise (Settlement of Licenses for Retail Sale of Country Liquor) Rules, 2002. The petition had initially been dismissed for want of prosecution on 21.12.2015. Thereafter, the petitioner deposited the due amount of Rs. 6,43,563 on 23.12.2017, which was acknowledged by the authorities in their notice dated 10.0...