2015 (8) TMI 999

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.... to scope and interpretation of a proviso to Rule 13A(5) of the Foreign Liquor Rules as in force at the relevant time in the State of Kerala. Subsequently it appears that Rule 13A, dealing with grant of different kinds of excise licence, along with proviso has been renumbered as Rule 13B w.e.f. 1.4.2003. The relevant proviso needs to be noticed : "Provided further that no defaulter of abkari arrears due to the Government shall be permitted to renew the licence unless he produces from the Excise Department a certificate to the effect that he has cleared 50% of the abkari arrears pending at the time of renewal of the licence." 3. The facts of the case need not detain us for long except noting that the appellant firm was having a FL-3 li....

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....r 2002-2003 on similar condition requiring payment of additional amount of Rs. 20 Lacs over and above the licence fee. On compliance, the licence was renewed accordingly. On account of another interim order dated 13.05.2003 appellant's licence was renewed for the year 2003-2004 also on its paying Rs. 10 Lacs in addition to the licence fee. The appellant's licence got further renewal upto the year 2007-2008 only on the strength of earlier additional deposits of Rs. 50 Lacs in total. The writ appeal itself was heard on merits and dismissed by the impugned judgment dated 09.01.2008 following earlier Division Bench judgment dated 24.06.2005. 4. On behalf of appellant our attention was drawn to a subsequent development mentioned in I.A.No.1 o....

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....laimed by the appellants by way of this I.A., be refunded to them subject to the outcome of the result of the main appeal, on furnishing of security to the satisfaction of the Commissioner of Excise." 6. In terms of that order the appellant has obtained refund of Rs. 50 Lacs from the concerned authority but on furnishing of required security to the satisfaction of the Commissioner of Excise. 7. When this appeal was taken up for hearing learned counsel for the appellant initially took the stand that due to passage of time and other reasons the appellant was not keen to press the appeal provided the appellant was absolved of its liability created by furnishing of security for Rs. 50 Lacs. In other words, he wanted this Court to order fo....

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....issible 25% of the principal amount was subsequently written off as per Amnesty Scheme of 2008. The claim of the appellant that the amount of Rs. 50 Lacs was required to be or had been kept in a suspense account has been strongly refuted as false with a positive statement that the said amount was appropriated towards interest in accordance with the relevant rules. 9. Having heard the parties and applied our mind to the relevant facts and the rules we find ourselves in agreement with the submission on behalf of the respondents that appellant is not entitled to receive refund of Rs. 50 Lacs on account of subsequent deposit of required percentage of principal dues under the Amnesty Scheme of 2008. The amnesty earned in 2008 must be confined....