On credible information, respondents herein inspected M/s Sri Ratnalamma Thalli Oils, Essar petrol bunk of Muthanaveedu village of Pedavegi mandal, belonging to the petitioners herein, on 15.06.2006 and found them doing clandestine business by not maintaining prescribed registers and thereby contravened the provisions of Clause 2(P), 2(F) & 2 (6) of the MS & HSD Order, 2005 and Clauses 12 (2) and conditions 3 (3), 6 (1), 9 and 11 of the Form-B licence issued under the A.P.Petroleum Products (L&RS) Order, 1980, read with Section 6-A of the Essential Commodities Act, 1955 (for brevity, ‘the Act’), resulting in occurrence of certain irregularities in the stock. Since no proper explanation was offered by the petitioners, the stock was seized and the matter was reported to the Joint Collector for initiation of necessary proceedings. Pursuant to the said reference, the proceedings under Section 6-A of the Act has been initiated and the petitioners were served with notices calling for their explanation. The Joint Collector, Eluru, after holding an enquiry, rejected the contentions put forth by the petitioners, and found that the petitioners contravened the provisions of Clause 2(P), 2(F) & 2 (6) of the MS & HSD Order, 2005 and Clauses 12 (2) and conditions 3 (3), 6 (1), 9 and 11 of the Form-B licence issued under the A.P.Petroleum Products (L&RS) Order, 1980, read with Section 6-A of the Act and accordingly, by order, dated 16.12.2009, ordered confiscation of 100% of the value of the seized stock. The said order, dated 16.12.2009, was questioned by filing an appeal in E.C.C.M.A.No.88 of 2009 under Section 6-C of the Act. By judgment, dated 10.11.2010, the learned Principal