Supreme Court of India
Kesar Enterprises Ltd. v. State of U.P. & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
For the aforesaid reason, in order to bring appellant's case within the scope of Rule 633, High Court went on to observe that it could be presumed that rectified spirit in the missing tank wagon was .diverted for conversion into potable alcohol.
Judgment, page 15
From the headnote
U.P. Excise Manual - rule 633 - Imposition of penalty- Company consigned rake of tank wagons, loaded with rectified spirit under PD-25 pass for export - However, out of c 15 tank wagons only 14 tank wagons reached the Port - Export consignment routed through appellant (handling agent '( as also owner of the bonded warehouse at the Port), who · executed an indemnity bond in favour of the Governor of Uttar Pradesh in relation to permission for removal of rectified spirit - Issuance of notice to the appellant to deposit excise duty on the rectified spirit along with interest since the appellant
Authorities it was built on
- 1969 A. K. Kraipak & Ors. Etc. v. Union Of. India & Ors.
- 1989 Synthetics & Chemicals Ltd. Etc. v. State of U.P. and Ors.
- 1981 Swadeshi Cotton Mills v. Union of India
- 2008 Sahara India (firm), Lucknow v. Commissioner of Income Tax, Central-i & Anr.
- 2005 Canara Bank v. V.K. Awasthy
- 1979 Income Tax Officer & Ors. v. M/s. Madnani Engineering Works Ltd., Calcutta
Where later benches applied it
- 2023 State Bank of India & Ors v. Rajesh Agarwal & Ors
- 2023 Madhyamam Broadcasting Limited v. Union of India & Ors.
- 2013 M/s. Arcot Textile Mills Ltd. v. The Regional Provident Fund Commissioner and Ors.
Of those, 1 relied on · 2 referred to
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