Supreme Court of India
State of Up through Secretary (excise) & Ors. v. M/s Mcdowell and Company Limited
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What the Court ordered
In view of the above, this appeal is allowed; the impugned orders dated 10.04.2017 in Misc.
Judgment, page 63
From the headnote
Uttar Pradesh Excise Act, 1910: Uttar Pradesh Excise Manual – Uttar Pradesh Bottling of Foreign Liquor Rules, 19 69 – In the instant case, fire incident took place in godown of distill ery of the respondent company in which liquor got destroyed – Excise Department raised demand of excise duty on the liquor d estroyed from the respondent company – Whether the demand in question is authorised by law – Held: s.19 of the Act 1910 stat es that no intoxicant can be removed from the distillery unles s duty leviable thereupon has been paid – Liquor that was lying stored in the bond ed warehouse had
Authorities it was built on
- 1970 Vasudev Dhanjibhai Modi v. Rajabhai Abdul Rehman & Ors.
- 2001 M/s. Somaiya Organics (india) Ltd. v. State of Utt Ar Pradesh and Anr.
- 2003 The Divisional Controller, Ksrtc v. Mahadeva Shetty and Anr.
- 1975 Har Shankar & Ors. Etc. Etc. v. The Dy. Excise & Taxation Commr. & Ors.
- 1977 Pushpabai Purshottam Udeshi & Ors. v. Ranjit Ginning & Pressing Co, (p) Ltd. & Anr.
- 1962 A.B. Abdulkadir and Others v. The State of Kerala and Another (and Connected Appeals)
- 1995 State of Maharashtra and Ors. v. Kanchanmala Vijasing Shirke and Ors.
- 2000 Patel Roadways Ltd. v. Birla Yamaha Ltd.
- 1974 Shyam Sunder and Others v. The State of Rajasthan
- 1995 State of U.P. v. M/s Modi Distillery Etc. Etc.
- 2016 Vohra Sadikbhai Rajakbhai & Ors. v. State of Gujarat & Ors.
- 2011 State of U.P. & Ors. v. M/s Mohan Meakin Breweries Ltd. & Anr.
- 1990 State of U.P. and Ors. v. Delhi Cloth Mills & Anr.
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