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TMI BlogCentral Excise - Excisability of ethyl alcohol/ rectified spirit/ special denatured spirit/ ordinary denatured spirit for the period prior to 1-3-1989 - Clarification regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... n regarding Circular No. 65/90 Dated 27-12-1990 [From F. No. 83/3/90-CX.3 (Pt.)] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Excisability of ethyl alcohol/ rectified spirit/ special denatured spirit/ ordinary denatured spirit for the period prior to 1-3-1989 - Clarification regarding. Reference Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cohol the States are not authorised to impose the impost they have purported to do. In that view of the matter, the contentions of the petitioners must succeed and such impositions and imposts must go as being invalid in law so far as industrial alcohol is concerned. We make it clear that this will not affect any impost so far as potable alcohol as commonly understood is concerned. It will also no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund and the tax already collected and paid will not be refunded. We prospectively declared these imposts to be illegal and invalid, but do not affect any realisations already. made. The writ petitions and the appeals are disposed of accordingly. The review petitions, accordingly, succeed though strictly no grounds as such have been made out but in the view we have taken, the decision in the Synt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured in company captive distillery subject to adjustment of equities and restrained the central excise authorities from collecting any excise duty on such alcohol. It is, therefore, necessary to declare that in future no further realisation will be made in respect of this by the State Government from the petitioners. So far as the past realisations made are concerned, we direct that this applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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