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

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

Demand for difference in excise duty on stock of imported liquor at time of a rate revision is valid under amended Section 28 of the Bihar & Orissa Excise Act, 1915, provided local manufacture exists; Sections 27 and 28 form a composite mechanism; constitutional bar under Articles 301–304 does not apply where local manufacture exists.

Parties
Petitioner: Mohan Meakin Breweries Ltd.; Respondent: Commissioner of Excise, Bihar & Ors.
Jurisdiction
India
Judgment Date
15 April 1986
Procedural Posture
Writ Petition (art. 32) / Final Judgment
Outcome
Petition dismissed
Legal Topics
Levy and Collection of Excise Duty, Validity of Demand for Difference in Duty Post Import, Interpretation of Bihar & Orissa Excise Act, Countervailing Duty, Application of Articles 301, 303, 304
Excise Law Constitutional Law Levy and Collection of Excise Duty Validity of Demand for Difference in Duty Post Import Interpretation of Bihar & Orissa Excise Act Countervailing Duty Application of Articles 301, 303, 304

Case Brief

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Parties

Mohan Meakin Breweries Ltd.

Petitioner

Commissioner of Excise, Bihar & Ors.

Respondent

Procedural Posture

Writ Petition (art. 32) / Final Judgment

Legal Issues

  1. 1 Whether demand for difference of duty arising from post-import increase in duty rates is valid under Bihar & Orissa Excise Act, 1915, as amended
  2. 2 Whether the imposition or enhancement of duty is constitutional when no local manufacture exists in State
  3. 3 Whether amendment by ordinance to Section 28 affects substantive charging provisions

Ratio Decidendi

Demand for difference in excise duty on stock of imported liquor at time of a rate revision is valid under amended Section 28 of the Bihar & Orissa Excise Act, 1915, provided local manufacture exists; Sections 27 and 28 form a composite mechanism; constitutional bar under Articles 301–304 does not apply where local manufacture exists.

Court Disposition

Petition dismissed

Orders

  • Parties to bear their own costs
  • Any security deposited to be refunded to petitioner