JUDGMENT :

1. Heard Sri Rajat Bose along with Sri Pratik J. Nagar & Sri Atulya Kishore, learned counsel for the petitioner and Sri Manish Goyal, learned Additional Advocate General along with Sri A.K. Goyal, learned Additional Chief Standing Counsel and Sri Jagdish Mishra, learned Standing Counsel, for the State respondents.

2. Present petition has been filed against the orders dated 08.07.2019 and 25.01.2021. By order dated 08.07.2019, passed by respondent no.3/Deputy Commissioner, Excise, Meerut Region, Meerut, Consideration Fee/ ‘Pratiphal Shulk’ Rs. 15,51,042.50 has been imposed on the petitioner, on alleged excess loss of High Strength Malt Spirit (hereinafter referred to as the HSMS), against two transactions. That order has been confirmed in appeal, vide order dated 27.01.2021, passed by the Excise Commissioner.

3. Admittedly, the petitioner has a remedy of revision against the order dated 27.01.2021, under Section 11 of the Uttar Pradesh Excise Act, 1910 (hereinafter referred to as the Act). However, the present petition was filed directly before this Court, on the plea of