1. In Civil Appeals Nos. 936, 938-39, 941, 943, 944, 946, 948, 950-51, 953, 960, 962-69, 971, 974, 976 and 978 the controversy raised stands concluded by the decision of this Court in State of Punjab v. Mulkh Raj & Co. . The dispute was whether shortfall in the excise dues could be recovered from the contractor. A Full Bench of the Punjab & Haryana High Court in Mulkh Raj Krishan Kumar v. State of Punjab (1972) 74 Pun LR 698 : AIR 1973 Punj & Har 62held in favour of the contractors and quashed the demand notice. Following the Full Bench decision, the High Court quashed notice in these petitions as well. Since the Full Bench decision has been reversed by this Court, the order of the High Court cannot be maintained.
2. The appeals are allowed. The order of the High Court is set aside. The writ petition of the respondent in the High Court shall stand dismissed. But the parties shall bear their own costs.