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DEVASHIS BARUAH
Dynasty Bonded Warehouse Pvt Ltd. – Appellant
Versus
State Of Assam, Represented By The Commissioner And Secretary, Excise Department – Respondent
JUDGMENT :
Heard Mr. D. Deka, learned counsel appearing on behalf of the petitioner. Also heard Mr. R.R. Gogoi, learned Standing Counsel, Excise, appearing on behalf of the respondents.
2. The instant writ petition is taken up for disposal at the motion stage taking into account that the issue involved in the writ petition is covered by the judgment of this Court dated 09.05.2023, rendered in WP(C) 4575/2021 (M/s Barak Warehouse Pvt. Ltd. and Anr. Vs. The State of Assam and Ors.).
3. The facts as could be discerned from the instant writ petition is that the petitioner herein, which is a company incorporated under the provisions of the Companies Act, 1956, was issued a licence for carrying out its business as a bonded warehouse in terms of the Assam Bonded Warehouse Rules, 1965. However, prior to coming into effect of the Assam Excise Act, 2000 (hereinafter referred to as “Act of 2000”) and change of the definition of “bonded warehouse”, an issue arose as to how the transitional stocks would be treated.
4. This Court finds it relevant to take note that in terms of the Assam Excise Rules, 2016 (for short “the Rules of 2016”), the term “bonded warehouse” as defined in Rule 1(A)(xvi) meant
The liability to pay establishment charges and the verification of payment of excise duty and VAT on transitional stocks are essential in determining the treatment of transitional stocks in bonded an....
Statutory rules cannot be nullified by executive orders, and the claim for refund can only succeed if the burden of the duty has not been passed on by the petitioner.
Excise duty is levied on the production of liquor, and destruction of unfit stocks does not exempt the bonded warehouse from duty liability.
Where an ex parte assessment and appellate order are passed due to the assessee's non-compliance, the Tribunal may set aside the order and restore the matter to the Assessing Officer for de novo adju....
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