TMI Blog1979 (3) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner, a Limited Company holds a licence in Form P. D. 1 for the manufacture of Indian made foreign liquor. The petitioner also holds licence in Form F. L. 3-A for bottling of Rum. Rum, that is bottled by the petitioner, is supplied to Military Troops exclusively. The process for bottling consists of transferring liquor from vats, which are in a bonded warehouse to bottles in another bonded warehouse, under the supervision of the Excise Department. The Excise Department imposed excise duty on the quantity of Rum manufactured by it, on the basis that the assessee became liable to pay excise duty as soon as it manufactured rum, and wastage in the bottling process could not be taken into account for fixing excise duty. The petitioner's r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Breweries Ltd., Ghaziabad (this very petitioner) v. State of U. P. in Civil Misc. Writ Petn. No. 839 of 1975, decided on April 27, 1978, reported in 1978 All LR 534: 1978 Tax LR NOC 107 . After considering the various decisions of the Supreme Court, the provisions of the Act, the Excise Manual, and the departmental practice, this Court held (i) that excise duty is a single point duty, and if it is charged at one of the points mentioned in Section 28, it cannot be charged at another point, (ii) excise duty is a charge essentially on the production or manufacture of an excisable article, but for administrative convenience it may be imposed at stages subsequent to the production or manufacture, (iii) Section 29 of the Act, the duty notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r be the maximum rate of duty prescribed in Section 28 (3), duty can be charged only on the amount issued, at the rates appropriate for the destination where the articles are sent. The second being that by various notifications issued by the State Government, viz., Notifications Nos. 1130 E/XIII-328/ 1962, 7901 E/XIII-337-74 of November 20, 1974, 6628 E/XIII-501 (I)-71 of Oct 25, 1972, 1990 E/XIII-333-70 of March 31, 1970 and 1275 E/XIII-508-62 of March 30, 1962, the rate of duty in respect of Rum supplied to Indian Troops varies with the place where it is sent. A similar situation obtains in respect of country liquor, as is apparent from the Notifications Nos. 390E/XII1-326-58 of March 23, 1959 and 729 E/XIII-336-67 of March 23, 1968 and N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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