ORDER

The demand notice dated 14.08.2023, and the reminder notices dated 10.10.2023 and 03.11.2023, issued by respondent No.5 calling upon the petitioner to pay Rs.93,18,13,325/- towards short production of beer, which is on contravention of Rule 4 of the Karnataka Excise (Regulation of Yield, Production and Wastage of Spirit, Beer, Wine or Liquors) Rules, 1998, are impugned in this petition.

2. Learned counsel on instructions submits that the relief sought for this petition may be confined to the demand made at Sl.No.8 in the impugned notices and reminders.

3. Heard learned counsel for the petitioner and Sri Reuben Jacob, learned Additional Advocate General for the State.

4. The issue as to whether penalty can be imposed for short production of beer for using malt which is the primary ingredient is less than the 'adjuncts' was examined by this Court in W.P.No.26796/2019 and the connected petition disposed of on 04.04.2024. This Court at paragraphs No.9 and 10 has held as follows:

"9. To impose a penalty, there must be a clear and specific provision or rule outlining the circumstances under which the penalty can be applied. Essentially, it emphasizes the importance of having established