JUDGMENT :

Goutam Bhaduri, J.

1. This appeal is against the judgment and decree dated 17.10.2022 passed by the Commercial Court Raipur, wherein the civil suit filed by the plaintiff-appellant bearing C.S. No.05-B/2019 claiming accrued interest on Rs.2,06,30,196/- which the plaintiff claimed to be deprived, was dismissed.

2. The brief facts as pleaded in the plaint is that the plaintiff was engaged in supply of country liquor in District Janjgir under a contract with the State. According to the plaintiff, the State clamped the charge that the appellant has violated the provisions of sub-rule 4(a) of Rule 4 of C.G. Country Spirit Rules 1995 by not maintaining minimum stock of bottled liquor at each “mnufacturing warehouse” and the show cause notice was issued. Thereafter, the Excise Department through its officer instituted 5 cases in Court of Collector Excise Janjgir Champa. The Collector Excise imposed a penalty of Rs.2/- per litre on the plaintiff in all cases under Rule 12(2) of the the C.G. Country Spirit Rules 1995 (For short “Rules 1995”) thereby a total sum of Rs.1,59,30,050/- towards fine was imposed in all 5 cases. The amount of fine was deducted by the State Excise Departme