Y. BHASKAR RAO, J.

( 1 ) THIS batch of writ petitions is filed questioning the orders passed by the commissioner of Excise, Government of Andhra Pradesh, Hyderabad to the extent they direct the licensees-petitioners to pay the compounding fee and the value of the stocks seized and sales tax for the purpose of release of stocks. The impugned orders were passed on the applications made by the petitioners under Sec. 47-A of the A. P. Excise Act, 1968, for short the Act , for compounding the offences registered against them. Since the question of law involved in all the writ petitions being one and the same, they are being disposed of by this common order,

( 2 ) WE will take up the facts of Writ Petition No. 4671 of 1992 for thefurpose of deciding the issue.

( 3 ) IN that case, F. L. 24 licence was granted to the petitioner to conduct business in excisable articles and he has been doing so in the name and style of M/s. Amruta Wines. The Excise authorities have inspected the shop of the petitioner and found certain quantity of non-duty paid liquor in his possession 5 and seized the same. Then the authorities have issued show cause notice to the petitioner, who submitted his explanation.

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