ORDER

1. The petitioners have been granted a license for the manufacturing and sale of brewed beer under the Karnataka Excise (Brewery) Rules, 1967 (hereinafter referred to as "Brewery Rules, 1967").

2. Petitioner in W.P.No.4346/2021 challenges the order dated 29.01.2021 passed by the 2nd respondent, rejecting the petitioner's explanation to the show cause notice dated 11.8.2016 for violation of Rule 3 of the Karnataka Excise (Regulation of Yield, Production, and Wastage of Spirit, Beer, Wine, or Liquors) Rules, 1998 (hereinafter referred to as "Rules, 1998"), stating that there was a shortfall in the production of beer as per Rules 3 and 7 read with Schedule-A of the Rules, 1998.

3. Petitioner in W.P.No.26796/2019 challenges the order dated 15.6.2019 passed by the 4th respondent, demanding excise duty, including additional excise duty, amounting to Rs.109,44,77,224/- for a shortfall in the production of beer as stated in Schedule-A to Rule 3 and 7 of the Rules, 1998.

4. Mr. K.G. Raghavan, learned senior counsel representing the petitioner's counsel in W.P.No.4346/2021 argues that:

a) The competent authority has considered ingredients other than malt for determining the shortfall in be