Excise seizure release conditions under Section 47(2) permit demand for both monetary sum and stock value where justified.

Section 47(2) of the Andhra Pradesh Excise Act permits release of seized property on payment of the sum of money, the value of the stock, or both, depending on the statutory context under Section 47-A(1). The provision was read as authorising the Commissioner to require both components where the circumstances justify that demand. The impugned order recorded reasons for insisting on payment of both the monetary sum and the value of the seized stock, and that exercise of power was treated as within statutory authority.

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Issues: Whether, under Section 47(2) of the Andhra Pradesh Excise Act, 1968, the Commissioner could direct payment of both the sum of money and the value of the seized stock for release of the property.

Analysis: Section 47(2) expressly authorises release of the person and seized property on payment of the sum of money or the value or both, as the case may be, in accordance with Section 47-A(1). The language of the provision therefore permits a demand of both components where the statutory context so requires. The impugned order recorded reasons for directing release on payment of the sum as well as the value of the stock, and the scope of the Commissioner's power under the provision had already been upheld.

Conclusion: The direction to pay both the sum and the value was within statutory power and the challenge failed, in favour of the Revenue.

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