Petitioner is the proprietor of M/s Sri Venkata Satyanarayana General Stores, Akividu. On credible information, respondents herein inspected the business premises of the petitioner on 07.01.2009 and found him doing clandestine business by not maintaining the records and accounts properly resulting in occurrence of variation of (-) 20.87 quintals in the ground stock, which is beyond permissible limits. As there is a variation in stocks and there was no proper explanation, the ground stock worth Rs.2,19,875/- 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 Essential Commodities Act, 1955 ( for brevity, ‘the Act’) has been initiated and the petitioner was served with a notice calling for his explanation. The Joint Collector, Eluru, after holding an enquiry, rejected the contentions put forth by the petitioner, and found that the petitioner contravened the provisions of Clause 18(2) of the A{SCD (LSR & R) Order, 2008, condition 3 of the licence issued under the above order read with Section 6-A of the Act and accordingly by order, dated 18.09.2009, ordered confiscation of 100% of the value of the seized stock. The said order, dated 18.09.2009, was questioned by filing an appeal in E.C.C.M.A.No.46 of 2009 under Section 6-C of the Act. By judgment, dated 21.10.2010, the learned Principal District Judge, Eluru, while holding that the finding arrived at by