Hearing of this matter started at 2:45 p.m. after finishing regular
Division Bench work, so also the work assigned to the Special Division
Bench.
2. Shri Naman Nagrath, learned Senior counsel submits that the petitioners
are calling in question the order dated 04.02.2026 (Annexure P-8) passed by
the Excise Commissioner, Madhya Pradesh, Gwalior, whereby 8 licences
held by two distinct entities, namely, petitioner No.1 Som Distilleries Pvt.
Ltd. and petitioner No.2 Som Distilleries and Breweries Pvt. Ltd. have been
placed under suspension on the strength of show notice notice dated
26.02.2024, contained in Annexure P-3. It is submitted that in fact when
show cause notice Annexure P-3 was issued, at that time the licences which
were valid had their validity upto 31.03.2024. Therefore, it is submitted that
since the period of licence came to an end on 31.03.2024, therefore, show
cause notice should have come to an end automatically.
