K. Narayana Kurup, J.

The State of Kerala, the Board of Revenue and the officials of the Excise Department are the appellants in these appeals who figured as respondents in the Original Petitions. The appeals are directed against the judgment of the learned Single Judge dated 11.6.1997 in O.P. No. 5111 of 1996 and connected cases. The respondents herein are Licensees under S.18 A of the Kerala Abkari Act (Act 1/1077) (for short'the Act'). They challenged the levy and collection of differential duty of excise payable by them. The proviso to S.18(3) of the Act authorises the department to levy differential duty of excise from licensees in respect of all stocks of Indian made foreign liquor held by them at the ctose of the former period. It was the case of the respondents/ petitioners before the learned Single Judge that mode of levy of excise duty as provided in clauses (a) to (g) in S.17 of the Act are mutually exclusive, that the department having opted the mode as provided in S.17(f) of the Act, they cannot levy the differential excise duty by any other mode. According to them, the above proviso is not applicable in the instant case and even if it is applicable the prov