Petitioner has questioned the order dated 15.11.2003 passed in proceedings C.R.No.10748/2003/CPE/G1, by the 1st respondent, Commissioner of Prohibition & Excise, A.P., Hyderabad. Petitioner is a licencee to run bar and restaurant and obtained licence in Form IL 17 as per the rules framed under the Andhra Pradesh Excise Act, 1968. On 09.07.2003, Prohibition & Excise officials, while conducting checking near Hasanparthy village intercepted an auto-trolley bearing Regn. No.AP.36.V.7039 and on verification found 12 cartons of IML and 20 cartons of beer. On interrogation, the driver of the vehicle confessed that the said stock was loaded at M/s. Gowda Wines, situated at Old Beet Bazar, Warangal. Thereupon, the vehicle was seized. During the course of investigation, the inspecting officers found excise adhesive labels affixed to the liquor bottles and found that the same were duty paid and supplied from A.P.B.C.L., Warangal in favour of the petitioner. In view of the same, a case was registered against the petitioner under Section 34(a) of the A.P. Excise Act, 1968 for illegal transportation of IML and beer.