IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER & THE HONOURABLE MR. JUSTICE P.Q.BARKATH ALI WEDNESDAY, THE 2ND JUNE 2010 / 12TH JYAISTHA 1932 WA.No. 884 of 2010() -------------------- AGAINST THE ORDER IN WPC.15589/2010 .................... APPELLANT(S): APPELLANT/PETITIONER. ------------------------------------------- SEVEN SEAS DISTILLERY LTD., P.B.NO.4, MANNUTHY P.O., TRICHUR-680 651 REPRENTED BY ITS DEPUTY GENERAL MANAGER K.D.ANTO. BY ADV. SRI.V.V.ASOKAN SRI.K.S.SAJEEV KUMAR RESPONDENT(S): ------------------- 1. STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY,THIRUVANANTHPAURAM. 2. COMMISSIONER OF EXCISE, THIRUVANANTHPAURAM. 3. DEPUTY COMMISSIONER (EXCISE), CENTRAL ZONE, KOCHI-682 025. 4. ASSISTNAT EXCISE COMMISSIONER, EXCISE DEPARTMENT, TRICHUR. 5. EXCISE INSPECTOR,SEVEN SEAS DISTILLERY, MANNURTHY,TRICHUR. 6. THE PRINCIPAL ACCOUNTANTS GENERAL (AUDIT), KERALA,THIRUVANANTHPAURAM. GOVR.PLEADER SRI.I.V.PRAMOD. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A.K. Basheer & P.Q. Barkath Ali, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.A. No. 884 of 2010 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of June, 2010 Judgment Basheer, J: This appeal is directed against an interim order passed by a learned single Judge in the writ petition instituted by the appellant praying for issue of a writ of certiorari to quash Ext.P7 demand notice issued by respondent No.5 herein. There is a further prayer for a declaration that Ext.P5 notification authorising levy of import fee on Grape Spirit, Malt Spirit etc. which are essentially Extra Neutral Alcohol (ENA) is bad in the eye of law. 2. The learned Judge after admitting the writ petition passed an interim order directing the appellant to deposit one-third of the demand covered under Ext.P7 notice. It was ordered that on such payment being made by the appellant, operation and implementation of Ext.P7 shall stand stayed for a period fo one month. 3. Having heard learned counsel for the appellant and the learned Govt. Pleader and having perused the order impugned in the appeal, we are of the view that the contentions now raised by the appellant in this appeal will have to be necessarily urged before the learned single Judge. I : 2 : 4. However learned counsel points out that the matter may get delayed since the respondents may take their own sweet time to file the counter affidavit. Learned Government Pleader takes strong exception to this statement and submits that the counter affidavit will be filed peremptorily within two weeks from today. The above submission is recorded. It shall be ensured by the respondents that counter affidavit is filed as undertaken. Writ Appeal is closed with liberty to the appellant to raise all its contentions before the learned single Judge. It is made clear that we have not considered the merit of any of the contentions raised by the appellant before us. A.K. Basheer Judge. P.Q. Barkath Ali Judge. an.