2013 (3) TMI 302

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....ed Single Judge of this Court passed the following judgment: "The petitioner is a distillery, engaged in the manufacture of Indian-made-foreign liquor. There was some dispute between the petitioner and the Excise Department, regarding the method of computation of the wastage of Extra Neutral Alcohol, stored in different vats. The contention of the petitioner is that the contents of all the vats....

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....aggrieved by the demand of interest contained in Ext.P5. According to it, it is liable to pay only the principal amount. Further, as evident from Exts. P2, P3 and P4 representations, certain amounts were due to the petitioner from the respondents. If the same was adjusted as and when those amounts became due, the amount payable by the petitioner would be much less. Going by the calculation in Ext.....

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.... Heard. It is not in dispute that some amounts were due to the State from the petitioner. A written demand was made as early as in April, 1975. Thereafter, the petitioner has not made the payment in time. So, I feel that the State is entitled to get reasonable interest for the amount not paid by the petitioner. The petitioner cannot be allowed to take advantage of its own default. But, the claim o....

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.... Bearing this in mind, the 2nd respondent shall issue a fresh demand to the petitioner without delay." The petitioner challenged the said judgment insofar as it directed payment of interest as per Section 6 of the Revenue Recovery Act, by filing W.A.No. 808/2007. While that writ appeal was pending, a fresh demand was issued to the petitioner for the amounts due in accordance with the judgment o....