IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-01-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE WP Nos.47486, 47949, 47952, 42519 & 47627 of 2025 and W.P.No.2801 of 2026 W.P.No.47486 of 2025 M/s. A B Grain Spirits Private Limited, Represented By Its Authorized Person Mr. P. Murugaiyan, S/o Shri Padaleeswaran Having Its Corporate Office At Unit No. GF / 01 Ground Floor, Tower - D (North)

Spectrum One, Sector 58, Golf Course Extension Road, Gurugram, Haryana 122 011.

Petitioner Vs

1.Union Of India, Represented By The Chief Secretary To The Government, Government Of Puducherry, Puducherry.

2.The Commissioner (Excise), Office of Commissioner Of Excise, 3.The Deputy Commissioner (Excise)

Respondent(s)

W.P.No.47949 of 2025 M/s.Kals Breweries Private Limited Represented by its Authorised Signatory Mr. S Nadessan, Having registered office at No.23/5 Thanikalachalam Road, T Nagar, Chennai 600 017. Petitioner Vs

1.The Excise Commissioner, Office of Commissioner of Excise, Government of Puducherry, Puducherry 605 008.

2.The Deputy Commissioner (Excise), Office of Commissioner of Excise, Government of Puducherry, Puducherry 605 008. Respondents W.P.No.47952 of 2025 M/s.Kals Distilleries Pri