2013 (2) TMI 706

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....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 should be taken together for computing the percentage of the wastage, whereas the respondents maintain the view that the contents of each vat should be taken separately. Challenging the method of computation of wastage adopted by the respondents, the petitioner earlier approached this Court by filing an O.P in 1975. That original petition was dismissed. The writ appeal filed against the said judgment was also dismissed in 1976. Against the writ appeal judgment, an SLP was attempted b....

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..... 3. 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 of the petitioner that the amounts adjustable should have been adjusted as and when available, has to be upheld. The said claim has to be reconsidered by the 2nd respondent. Accordingly, the 2nd respondent is directed to look into the said grievance of the petitioner. The amounts which were available to be adjusted to the credit of the petition....