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1995 (8) TMI 300 - SC - Central ExciseDemands for excise duty on the wastage of Indian made foreign liquor (IMFL) which was exported outside the State of Uttar Pradesh. Demands made for excise duty on wastage, during transportation in containers, of high strength spirit, of 80 to 85%, from distillery to warehouse. Demand of excise duty on obscuration Excise duty sought to be levied on pipeline wastage Held that:- The appeals are allowed only insofar as they relate to the levy of excise duty upon the wastage of Indian made foreign liquor exported outside the State of Uttar Pradesh. The judgments and orders of the High Court in so far as they hold that the State has no power to levy excise duty upon such wastage are set aside. For the rest, the appeals are dismissed and the judgments and orders under appeal upheld.
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