Hon’ble Shri Narayan Shukla, J.—Heard Mr.Mohan Jain, learned Senior Counsel assisted by Mr.Manish Mathur, Mr.Alok Kapoor & Mr.Prashant Singh Atal, learned counsels for the petitioner and Mr.Rakesh Dwivedi, learned Senior Counsel assisted by Mr.Subhash Vidyarthi, learned counsel for the opposite party No. 3, Mr.S.K.Kalia, learned Senior Counsel assisted by Mr.Sameer Kalia, learned counsel for opposite party No. 4, Mr.Jaspreet Singh, learned counsel for opposite party No. 5, Mr.Anurag Singh, learned counsel for the opposite party No. 6 and Mr.Jaideep Narain Mathur, learned Senior Counsel assisted by Mr.Dhruv Mathur & Mr.Amit Kumar Singh Bhadauria, learned counsels for opposite party No. 7 as well as learned Additional Chief Standing Counsel.

2. The petitioner is a Company registered under the Companies Act 1956. The petitioner has claimed to be busy in the business of manufacturing of country liquor since the year 1942. The State Government on 11 February 2009 framed Excise Policy for the year 2009-10. The Excise Year starts from 1st April of every year and ends on 31st M