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G. S. AHLUWALIA
Parnod Ricard India (P) Ltd. – Appellant
Versus
State of M. P. – Respondent
ORDER
1. Heard on the question of admission.
2. This petition under Article 226 of the Constitution of India has been filed against the order dated 11.9.2020 passed by Board of Revenue, Gwalior in case No. Appeal/939/2019/Gwalior/Aa.A, order dated 26.7.2019 passed by Excise Commissioner, in case No. REC/86/2016-17 and order dated 13.4.2016 passed by Deputy Excise Commissioner (Flying Squad), Gwalior in case No. Aab/Aas/2016/591, by which the penalty for excess transit loss under rule 16 read with rule 19 of M.P. Foreign Liquor Rules, 1996 to the tune of Rs. 23,93,015/- has been imposed.
3. The necessary facts for disposal of the present petition in short are that the petitioner is a company registered under the Companies Act, 1956 and is a legal entity in the eyes of law. It is the case of the petitioner, that the petitioner has a bottling unit at Gwalior, and during the course of its usual business, the petitioner sent a consignment vide export permit Nos.755, 756 and 767 dated 23.6.2015 to Patna. The liquor was being sent in Truck bearing registration No. MP 07 HB 3842, however, it is alleged that the Truck met with an accident in Arbal District of Bihar and the matter was reporte
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