JUDGMENT :

N. Prusty, J. - The Petitioner, M/s. Hi-Tech Bottling (P) Ltd., which is a Small Scale Industrial Unit, registered under the District Industries Centre, Sambalpur, has filed this writ petition for quashing the Demand Notice dated 30.3.2006 issued by the Superintendent of Excise, Sambalpur (Annexure-5) directing the Petitioner to pay an amount of Rs. 1,36,69,672/- towards Excise Duty on short production of I.M.F.L. of Hi-Tech Bottling Plant, as the install capacity of the unit was 15,00,000 litres as assessed by the District Industries Centre, Sambalpur.

2. Heard Dr. Debi Pal, learned Senior Advocate leading Mr. A.K. Patra, learned Counsel for the Petitioner and Mr. J.K. Mohanty, learned Government Advocate for the State.

3. Dr. Pal, learned Counsel for the Petitioner submitted that either in the DIC certificate or in the licence granted in favour of the Petitioner, there is no reference to any installed capacity and there is no reference to the MGQ of the installed capacity which is to be produced or sold. The D.I.C. certificate only refers to annual quantity and also in the licence, which is approved by the Commissioner of Excise. Even after introduction of Rule 6C, the pr