On 29.7.2004, while issuing numberice it had been clarified that the impugned Judgment had number been stayed.
It will be relevant to underscore that the supply of rectified spirit ethyl alcohol was made by the Appellant with full knowledge of the Government Order to which challenge has been made, namely, the payment of pic 1/ per litre to the State Government.
While doing so, it had been indicated that the captive distilleries would be entitled to receive only pic 5/ per litre, and the balance pic 1/ per litre would be receivable by the Respondent State.
The Appellant does number dispute that it is a captive distillery, since it produces molasses which is then distilled and companyverted into ethyl alcohol rectified spirit industrial alcohol.
For the period of 1.7.1992 to 30.6.1993, supplies of rectified spirit were made by the Appellant to various parties and the entire sum at the rate of pic 6/ per litre was recovered received by the Appellant.
The Government Order dated 12.5.1992 has number been assailed by the Appellant at any point of time.
When a demand for a sum of pic 13,32,000/ was raised by the Superintendent of Excise, Huballi, by letter dated 15.12.93, a challenge by way of the filing of a writ petition was initiated.
2 The facts that are relevant for deciding the present Appeal, succinctly, are that the Respondent State had fixed the price of rectified spirit uniformly at pic 6/ per litre by Government Order dated 12.5.1992.
VIKRAMAJIT SEN,J. 1 This Appeal brings into challenge the Judgment of the Division Bench of the High Court of Karnataka in terms of which the Judgment of the learned Single Judge had been upheld however, with the direction that the companypetent authority shall examine the claim made by the Appellant for being classified as a number captive unit.
