Beer

Excise duty =(i) At what stage does the beer manufactured is exigible to duty? (ii) Whether the procedure adopted by the appellants for ascertaining excess manufacturing wastage (excess deficiency) is proper? =The appeals by the state relate to imposition of duty and additional duty on excess wastage in the brewery. The appeals by the Breweries relate to imposition of duty and additional duty on excess bottling wastage. -The process of bottling begins with the transfer of bulk beer from the brewery for bottling. Sub-section (2) of section 28A refers to an allowance to an extent of 10% not only in regard to losses within the brewery but also to cover losses in bottling and storage. As noticed above, Rule 53 of the Brewery Rules and Rule 7(11) of the Bottling Rules when read conjointly show that the said rules are supplementary to each other and together implement section 28A of the Act. At all events, the validity of neither Rule 53 of Brewery Rules nor Rule 7(11) of Bottling Rules is under challenge. Be that as it may.

Reportable IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOs. 4708-4709 OF 2002 State of U.P. & Ors. … Appellants Vs. M/s Mohan Meakin Breweries Ltd. & Anr. … Respondents With Civil Appeal No.4710 of 2002 Civil Appeal No.4711 of 2002 Civil Appeal No.4712 of 2002 Civil Appeal No.4713 of 2002 J … Continue reading →