IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 12^TH DAY OF DECEMBER, 2025

BEFORE

THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT PETITION NO.20478 OF 2022 (EXCISE)

BETWEEN:

M/S. SPR SPIRTS PVT. LTD.,

(EARLIER KNOWN AS M/S. SPR GROUP

HOLDINGS PVT. LTD.,)

REGISTERED UDNER COMPANIES ACT, 1956

MANCHANAYAKANAHALLI VILLAGE,

BIDADI HOBLI, RAMANAGAR TLAUK,

RAMANAGARA DISTRICT

REPRESENTED BY ITS MANAGING DIRECTOR

SRI M.T. THIMMEGOWDA. …PETITIONER

(BY SRI VIVEK HOLLA, ADVOCATE FOR

SRI SHARATH S. GOGI, ADVOCATE)

AND:

1. THE COMMISSIONER EXCISE

Digitally signed by

MAHALAKSHMI B M EXCISE COMMISSIONER OFFICE,

Location: HIGH 2^ND FLOOR, TTMC ‘A’ BLOCK,

COURT OF BMTC, SHANTHINAGAR,

KARNATAKA

BENGALURU-560 027.

2. THE DEPUTY COMMISSIONER OF EXCISE,

RAMANAGARA SUB-DIVISION,

RAMANAGAR-562159. …RESPONDENTS

(BY SRI REUBEN JACOB, AAG A/W

SRI RAJ KUMAR M., AGA)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227

OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE ENTIRE RECORDS IN FILE NO.ECS/40/REV/RAMNAGAR/2016-17 ON THE FILE OF FIRST RESPONDENT; QUASH THE IMPUGNED ORDER

DATED 25.08.2022 PASSED BY THE FIRST RESPONDENT IN NO.ECS/40/REV/RAMNAGAR/2016-17 ANNEXURE-A AND ETC.

THIS PETITION COMING ON FOR DICTATING ORDERS, THIS