MOHAN MEAKIN BREWERIES LTD. versus COMMISSIONER OF EXCISE, BIHAR & ORS.

MOHAN MEAKIN BREWERIES LTD. versus COMMISSIONER OF EXCISE, BIHAR & ORS.

Demand for payment of difference in duty on stock of foreign liquor not imported under bond is not authorized by the Act or Rule 147 proviso; duty cannot be retrospectively charged on stocks for which duty was already paid prior to revision.

Parties
Petitioner: Mohan Meakin Breweries Ltd.; Respondents: Commissioner of Excise, Bihar & Ors.
Jurisdiction
India
Judgment Date
17 October 1968
Procedural Posture
Writ Petition / Final Judgment
Outcome
Petition allowed
Legal Topics
Levy of Excise Duty, Interpretation of Statutes and Rules
Excise Law Constitutional Law Levy of Excise Duty Interpretation of Statutes and Rules

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Parties

Mohan Meakin Breweries Ltd.

Petitioner

Commissioner of Excise, Bihar & Ors.

Respondents

Procedural Posture

Writ Petition / Final Judgment

Legal Issues

  1. 1 Whether enhanced duty is recoverable on liquor imported before revised rate came into force and lying with the importer.
  2. 2 Whether Rule 147 proviso authorizes realization of enhanced duty on such stock.

Ratio Decidendi

Demand for payment of difference in duty on stock of foreign liquor not imported under bond is not authorized by the Act or Rule 147 proviso; duty cannot be retrospectively charged on stocks for which duty was already paid prior to revision.

Court Disposition

Petition allowed

Orders

  • Order of the Superintendent of Excise, Bihar, dated January 3, 1968 quashed and set aside.
  • Respondents prohibited from enforcing the aforesaid order.