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ARUN DEV CHOUDHURY
MOTIBUL HUSSAIN HAZARIKA, SON OF LATE MOHIBUL HUSSAIN HAZARIKA – Appellant
Versus
STATE OF ASSAM, REP. BY THE SECRETARY TO THE GOVERNMENT OF ASSAM, EXCISE DEPARTMENT – Respondent
JUDGMENT :
(Arun Dev Choudhury, J.) :
1. Heard Mr. S. K. Singh, learned Senior Counsel assisted by Mr. B. Pushilal, learned counsel for the petitioner. Also heard Mr. I. Borthakur, learned Standing Counsel for the Excise Department and Mr. D. Bhattacharya, learned counsel for respondent No. 4.
2. The petitioner is aggrieved by a demand of excise duty for Rs. 36,51,060/-. The facts of the case in a nutshell are recorded herein below:-
II. By a communication dated 14.03.2016, the Officer-in-Charge of the bonded warehouse asked the petitioner to physically segregate the old inferior stock of beer with the rest of the stocks. After segregation, by a communication dated 15.03.2016, the Superintendent of Excise, North Lakhimpur, requested the Commissioner of Excise, Assam seeking his approval to destroy the inferior stocks.
III. Thereafter, the Commissioner of Excise, Assam by his communication dated 28.03.2016, asked the Superintendent of Excise, North Lakhimpur to send samples of unfit/sedimented beer. Such samples were sent and on 03.05.2016
Excise duty is levied on the production of liquor, and destruction of unfit stocks does not exempt the bonded warehouse from duty liability.
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....
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 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....
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....
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