NATIONAL COMPANY LAW APPELLATE TRIBUNAL AT CHENNAI (APPELLATE JURISDICTION)

Company Appeal (AT) (CH) (Ins) No. 110/2026 IA No.340 & 341/2026 In the matter of :

The Commissioner of Prohibition & Excise Government of Telangana, Rep. by its Additional Commissioner of Prohibition and Excise, Mr. Syed Yaseen Qureshi, S/o. Syed Jalaluddin Qureshi Office Address: Abkari Bhavan, M. J Road, Chandra Vihar, Old Kattal Mandi, Nampally, Hyderabad, Telangana 500001. …Appellant V M/s Nadhi Bio Products Private Limited Rep. by its Director, Nakirikanti Ananth, S/o Ram Murthy, Registered Office at H.No. 5-20-106, Plot No. 165, Trimurthy Colony, East Marredpally, Secunderabad, Telangana - 500026 …Respondent Present :

For Appellant : Mr. A.K. Kanishka Anand, Advocate For Respondent : Mr. Srinath Sridevan, Senior Advocate For Mr. Pranav Gopalakrishnan, Ms. Ananya &

Mr. Fasilh, Advocates

ORDER

(Hybrid Mode)

02.03.2026:

[Oral Judgment: Justice Sharad Kumar Sharma, Member (Judicial)]

Under List 2 of VII^th Schedule of the Constitution of India, the Excise is falling under the domain of State List under Article 246 of the Constitution of India. Since, being a "duty", a monetary extraction of liability imposted on