JUDGMENT

S.B. Sinha, J. — Leave granted.

Respondent carries on business of arrack bottling, manufacture of industrial alcohol and their marketing. He obtained a licence from the State of Karnataka for the aforementioned purposes in terms of the provisions of Karnataka Excise Act, 1965. Indisputably, the matter relating to manufacture and bottling of arrack is governed by the said Act and the rules framed thereunder by the State of Karnataka known as Karnataka Excise (Manufacturing & Bottling of Arrack) Rules, 1987 (for short “the Rules”). Rule with which we are concerned herein is sub-Rule (3) of Rule 14 which reads as under:-

“(3) Arrack after blending shall be matured in such manner and for such period as may be specified by the Commissioner from time to time.”

3. The Commissioner of Excise, however, issued a circular stating:

“It is hereby specified that the arrack shall be matured in wooden vats for a minimum period of 15 days before bottling the same.”

4. A period of 15 days, thus, had been prescribed for the aforementioned purpose. A question, however, arose as to what would happen to the excise article, if for circumstances beyond one’s control, said directives cannot be carrie