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1996 (11) TMI 447 - SC - Central ExciseAt what stage the beer is exigible to duty under the Punjab Excise Act, 1914? Held that:- It is the place of storage, with reference to which duty is liable to be paid, as envisaged under Section 23 of the Act read with the Rule made by the Government.The appeal is, therefore, allowed and the respondents are entitled to collect the excise duty as per the rates specified by the Government in exercise of the power in Chapter V of the Act from the appellant when the appellant removed beer from the place of storage/warehouse etc.
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