Exhausting statutory remedies is necessary for the High Court to exercise its discretionary power under Article 226, especially when prior case law is insufficiently applicable due to differing facts.

JUDGMENT

Subramonium Prasad, J. The instant LPA has been filed by Smt. Sheela Devi, i.e. the Appellant herein, assailing the Order dated 07.10.2022 passed by the Ld. Single Judge in W.P.(C) No. 14219/2022 titled as `Sheela Devi v. Office of Commissioner (Excise) (`Impugned Judgment'). Vide the Impugned Judgment, the Ld. Single Judge has dismissed the aforementioned Writ Petition while allowing the Appellant to avail other remedies.

2. The relevant facts, in short, are as follows:

a. The appellant's car i.e. Kia Seltos (`said vehicle') was apprehended by the police when it was being driven by the appellant's husband and he was found with 192 Nips of impacted grain Whisky 240 nips of Episode Whisky and 1000 Nips of Asli Santra Masaledar Desi Sharab (Annexure P-2), which was being carried for sale in Haryana without any valid transport permit from the Excise Department.

b. The said vehicle was taken into possession vide FIR No. 275/2020 dated 5.04.2020 registered under Section 33, 38, 58 of Delhi Excise Act, 2009 (`Delhi Excise Act') with Police Station Nangloi.

c. The said vehicle was produced before Ld. Assistant Commissioner, in accordance with the Section 59 of the Delhi Excise Act, who ordered confiscation of the vehicle vide Order dated 14.01.2021, considering that the driver was purportedly found with 29 cases of illicit liquor during lockdown.

d. The Order dated 14.01.2021 was challenged before Excise Commissioner. This was dismissed vide Order dated 18.03.2021, with the following observations:

"9. The act of carrying liquor without Excise duty being paid is not disputed. It is also an undisputed fact that the driver of the vehicle is the husband of the owner of the vehicle. The quantity of liquor is such that it is not possible for the driver of the vehicle to fake ignorance of the contents. It is also a fact that the release of the vehicle has nothing to do with the trial of the case before the competent court which will decide the merits/demerits of FIR already registered on its own.

10. In such a case, this Court finds no reason to interfere in the impugned orders dated 18.03.2021 passed by the Excise Commissioner. The present appeal is accordingly dismissed. No order as to costs.

11. Pronounced in the open Court on 15th September, 2022"

e. The Order dated 14.01.2021 and 18.03.2021was challenged before the Ld. Financial Commissioner in Case No. 87/2021. Vide Order dated 15.09.2022, the Ld. Financial Commissioner was also pleased to dismiss the Orders and uphold the confiscation of the said vehicle.

f. This Order of the Ld. Financial Commissioner was challenged before the Ld. Single Judge in W.P.(C) No.14219/2022. However, by placing reliance upon the judgment of the Hon'ble Supreme Court in State (NCT of Delhi) Vs. Narender, (2014) 13 SCC 100, the Writ Petition was dismissed with liberty to the Appellant herein to avail other remedies.

g. Aggrieved by the Impugned Judgment passed by the Ld. Financial Commission, the Appellant was constrained to file the instant LPA.

3. In sum and substance, the Appellant has argued that the Ld. Single Judge failed to appreciate that the judgment of the Hon'ble Supreme Court in State (NCT of Delhi) Vs. Narender, (2014) 13 SCC 100, is entirely distinguishable on facts.

4. Per contra, the counsel for the Respondent has sought to show the propriety of the Impugned Judgment by reiterating that since the Supreme Court in Narender has laid down the law with regards to the applicability of the Delhi Excise Act.

5. The short question that arises before us is that the Ld. Single Judge has rightly placed reliance upon the judgment of the Supreme Court in State State (NCT of Delhi) Vs. Narender, (2014) 13 SCC 100, to dismiss the Writ Petition filed by the Appellant herein.

6. To answer this question, one must first examine the scheme of the Delhi Excise Act.

7. Section 33 of the Delhi Excise Act deals with penalty for unlawful import, export, transport, manufacture, possession, sale o