Supreme Court · 2022 INSC 13 · Decided 5 January 2022
State of Up Through Secretary (Excise) & ORS. v. M/S Mcdowell and Company Limited
- Court
- Supreme Court of India
- Citation
- 2022 INSC 13 · [2022] 3 S.C.R. 899
- Case number
- CIVIL APPEAL No. 169/2022
- Decided
- 5 January 2022
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI, KRISHNA MURARI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265
Headnote
Uttar Pradesh Excise Act, 1910: Uttar Pradesh Excise Manual - Uttar Pradesh Bottling of Foreign Liquor Rules, 1969 - In the instant case, fire incident took place in godown of distillery of the respondent company in which liquor Excise Department raised demand of excise duty on the liquor destroyed from the respondent company - Whether the demand in question is authorised by law - Held: s.19 of the Act 1910 states that no intoxicant can be removed from the distillery unless duty leviable thereupon has been
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