Conditional interim relief in excise licence disputes may permit staged payment and continued operation, subject to strict default consequences.

In interim disputes involving excise licence operations, conditional relief may be structured to balance equitable considerations with revenue protection. The court declined strong interference with the Single Judge's interim order, but granted limited time for staged remittance in view of partial compliance, closure of the bar, the undertaking to pay, and the approaching expiry of the licence. The arrangement made continued operation subject to strict instalment compliance, with default triggering cancellation and further consequences. The substantive issues were left open for determination in the writ petition.

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Issues: Whether the interim order of the Single Judge should be interfered with, and whether time should be granted to the appellant to remit the demanded amounts in instalments so as to permit continued operation of the bar.

Analysis: The Court found no strong ground to disturb the interim order, but took note of the appellant's partial compliance, the closure of the bar, and the undertaking to pay the amounts. Considering the impending expiry of the licence and the need to secure the revenue, the Court balanced the equities by allowing limited time for staged remittance. Default in any instalment would trigger cancellation and further consequences, while compliance would permit continuation for the specified periods.

Conclusion: Limited interference was granted by issuing a conditional instalment schedule for payment, with consequences for default, in favour of the appellant only to that limited extent.

Final Conclusion: The writ appeal was disposed of by modifying the interim arrangement and granting time-bound conditional relief, while leaving the substantive issues open for adjudication in the writ petition.

Ratio Decidendi: In interim matters involving excise licence operations, the Court may grant conditional time for payment and continued operation where equities favour limited relief and revenue protection can be secured through staged compliance and default consequences.

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