JUDGMENT :

Heard Mr. K.N. Choudhury, learned Senior Counsel assisted by Mr. R.M. Deka, learned counsel for the Petitioners. I have also heard Mr. P.N. Goswami, learned Senior Standing Counsel, Excise Department.

2. The Petitioners by way of the instant writ petition challenges the action of the respondent authorities of closure/sealing of the bottle manufacturing factory of the Petitioners and to pass consequential orders in respect thereto. The case of the Petitioners is that the Petitioner No.1 is a Private Limited Company and is engaged in the business of manufacturing of bottles and caps and for that purpose have a factory at Patarkuchi, Sonapur. The products manufactured by the Petitioner Company i.e. PET bottles, caps and aluminium caps are supplied to various Industries such as FMCG, Pharmaceutical and Liquor Manufacturers across all North Eastern States. It is an admitted fact that the Petitioner No.2 is one of the Directors of the Petitioner Company and also an authorized signatory of M/s Shiva Beverages Private Limited, which is a Liquor Manufacturing Company and the son of the Petitioner No.2 is the licencee of the said Manufacturing Company. The Petitioner Company in cour