1. The Board of Revenue, Bihar in exercise of powers conferred by Section 90 of the Bihar Excise Act, 1951 (hereinafter to be referred to asthe Act) framed Rule 15B by way of amendment in the Bihar Excise Rules (hereinafter to be referred to as the Rules). The purpose of which is to make a distiller responsible of maintaining minimum fermentation and distillation efficiencies and such minimum recovery of alcohol from molasses as prescribed in Rule 15B. Inter alia, this rule also provides in sub-rule (3) that "In case the recovery of alcohol is below the prescribed minimum, the officer incharge shall call for explanation of the distiller and forward the same alongwith his comments to the Excise Commissioner. The Excise Commissioner shall, if necessary, make enquiries in the matter and pass necessary order imposing penalty".

2. It is the aforesaid power of the Excise Commissioner to impose penalty in the given situation which is under serious challenge in this writ petition filed by a Company which holds licences in Forms 19, 19B, 19C, 20 and 28A prescribed under the Act. The Company manufactures Extra Neutral Alcohol (ENA) as well as rectified spirit both being non-potable a