S.K.Katriar, J.

1. This writ petition is directed against the order dated 5.9.1994 (Annexure-2), passed by the learned Excise Commissioner, 3 Government of Bihar, whereby he has affirmed the Demand Notice dated 12.5.1994 (Annexure-1), issued under the signature of the In-charge Superintendent of Excise, Mc Dowell Distillery, Hathidah, and the petitioner has been called upon to pay penalty of Rs.29,961 OOP for non-payment of the duties of excise under the Bihar Excise Act, 1915 (hereinafter referred to as "the Act"), read with the Rules dated 29.4.1919, framed by the Board of Revenue under Section 90 of the Act (hereinafter referred to as "the Rules"), for not paying duties of excise on the loss in transit beyond the permissible limit.

2. A brief statement of facts essential for disposal of this writ petition may be indicated. The petitioner is a Public Limited Company having its manufacturing unit at Hathidah, District-Patna. It relates to manufacture of Extra Neutral Alcohol (ENA in short), which is an improved version of spirit, is an industrial product, and is also used as a raw material for manufacture of alcohol fit for human consumption. During the period 1992-93, it