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                    Kashmir xxx Rum                       42,481.25
                    Double Horse Malted Whiskey           33, 851.50

From the above figure and even from the monthly statement it is clear that the figure as given in the certificate from the Excise Officer, of the brewery (at 51/c) and the affidavit of the Managing Director of the brewery (at 54/c) are false for Double Horse Malted Whiskey. In light for the above reason the declaration as given by the Managing Director in the different at 54/c is false and hence company be blacklisted as at 53/c at "x" as under the rules and provisions of law.

"Furnishing of a declaration and supporting documents, that 33,000 cases were sold in a given year, by itself does not amount to false declaration - For the same reasons as in the case of the charge under Section 420 the charge under Section 199 cannot be sustained."

32. Also, in the case of Smt. Kusum Sandhu and Another v. Sh.