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TUSHAR RAO GEDELA
Brindco Sales Pvt. Ltd. – Appellant
Versus
Govt. of NCT of Delhi – Respondent
JUDGMENT :
(Tushar Rao Gedela, J.)
CM APPL. 9260/2023 (compliance of order dated 07.02.2023)
1. The applicant/petitioner has preferred the present application seeking the following prayers:
(1) by rectifying the Office Order No. F. No. L-1/62/Ex/Leftover/2022-23/14 dated 14.02.2023 issued by Non-applicant/respondents after adjusting the 1% Excise duty already deposited by the Applicant/petitioner on these registered brands at the time of Import in 2021- 22 amounting to Rs. 12,56,620.37/- (Rupees Twelve Lakh Fifty-Six Thousand Six Hundred and Twenty and Thirty-Seven Paise Only) on IMFL and Rs. 4,32,933.01/- (Rupees Four Lakh Thirty-Two Thousand Nine Hundred and Thirty-Three and One Paise Only) on IFL brands; and
(2) by rectifying the Office Order No. F. No. L-1/62/Ex/Leftover/2022-23/14 dated 14.02.2023 issued by Non-applicant/respondents by including the 05 registered brands as mentioned and tabulated in paragraph 10 above and to adjust the 1% Excise duty already deposited by the
The main legal point established in the judgment is that the applicant is entitled to dispose of leftover stock under Rule 56 of the Delhi Excise Rules, 2010 and to seek a refund of any excess excise....
The court upheld the right to dispose of left-over stock under the Delhi Excise Rules despite new licensing restrictions, ensuring compliance with regulatory procedures.
The main legal point established is that a licensee, no longer holding a valid liquor license, should be allowed to dispose of leftover stock as per the prescribed procedure in the Delhi Excise Rules....
Excise duty is levied on the production of liquor, and destruction of unfit stocks does not exempt the bonded warehouse from duty liability.
Rule 15 of the Jharkhand Excise (Operation of Retail Product Shops through Jharkhand State Beverages Corporation Limited) Rules, 2022, which imposed penalties on placement agencies for shortfalls in ....
The State had no legislative competence to levy Excise Duty on rectified spirit not fit for human consumption, and the imposition of Excise Duty on presumptive production of liquor was ultra vires to....
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