ORDER

1. Heard Finally.

By this Common Order, W.P. Nos. 3059/2019 (Gwalior Alcobrew Pvt. Ltd. v. State of M.P. and ors.), 13271/2019 (Gwalior Alcobrew Pvt. Ltd. v. State of M.P. and ors.), 9830/2019 (Gwalior Alcobrew Pvt. Ltd. v. State of M.P. and ors.), and 9877/2019 (Gwalior Alcobrew Pvt. Ltd. v. State of M.P. and ors.) shall be decided.

2. For the sake of convenience, the facts of W.P. No. 13271 of 2019 shall be taken into consideration.

3. The present petition has been filed against the order dated 2.1. 2019 passed by Board of Revenue in Appeal No. 6525/2018/Gwalior/Ex.A, thereby affirming the order dated 12.11. 2018 passed by Excise Commissioner, Gwalior in case No. 5(1)2018-9/7183, by which the penalty of Rs. 1,75,750/- has been imposed for not maintaining atleast 25% of minimum stock in glass bottles during the year 2017-2018.

4. According to the petitioner, it is a Private Limited Company registered under the provisions of Companies Act, 1956 and is engaged in the manufacture of rectified spirit and extra neutral alcohol. The petitioner has its distillery at Gwalior. Apart from manufacturing and bottling its own brands, the petitioner is also engaged in business of bottling