JUDGMENT :

Satish Chandra Sharma, J.

The present writ appeal is arising out of an order dated 10.12.2003, passed in W.P.No.2695 of 1997 by the learned Single Judge allowing the writ petition filed by the respondent herein.

2. The facts of the case reveal that a writ petition was preferred by the respondent herein, who was the owner of the vehicle bearing No. AHK 9949 (Mini Lorry of Nissan make). The Prohibition and Excise Inspector, Warangal while conducting inspection on 23.07.1995 had found the vehicle in question transporting 990 litres of I.D. liquor in 11 rubber tubes. The Prohibition and Excise Officer apprehended the driver of the vehicle, namely A.Dharma Rao and other persons and seized the vehicle. Proceedings were initiated under the Telangana Excise Act, 1968 (for short, “the Excise Act”) for confiscation of the vehicle and a show cause notice, dated 05.08.1995 was issued to the person from whom the vehicle was seized under Section 46-A of the Excise Act. It is an undisputed fact that though notice was not issued to the owner of the vehicle, i.e., the respondent herein, he did file a detailed reply on 15.08.1995, which is on record and thereafter an order, dated 27.09.1995,