In the said Orders in order 1 B a for the words rupees three the words rupees two shall be substituted and b for Clause iii to the proviso, the following clause shall be substituted namely the Indian Made Beer shall be at the rate of thirty eight paise per bulk litre.
5/ on Indian Made Foreign Liquor hereinafter referred to as IMFL .
Civil Appeal Nos.
57/92/TD dated 31.12.1992.
Lakshmanan, J. N. Agrawal.
However, with respect, I express my inability to agree with the same and I propose to write a separate judgment in the following terms.
2696 2697 of 2003 DELIVERED BY AR.
The original petitions were filed by appellants herein against Exhibit P1 numberification issued by the State of Kerala enhancing the rate of import fee from Rs.
3 and 10 of 2001 dismissing the appeal filed by them.
WITH CIVIL APPEAL NO.
As facts and provisions of the relevant law have been set out in the judgment of my learned Brother Justice B.N. Agrawal, I do number propose to extract again.
3017 of 1997 was filed by the State of Punjab against the judgment of the Division Bench of the Punjab Haryana High Court dated 17.01.1997 in Writ Petition Civil No.
2/ per proof litre to Rs.
In the said orders in order 1 D, for item iii , the following item shall be substituted namely rupees four and sixty paise per bulk litre.
Civil Appeal No.
5358 of 1996.
Lakshmanan, J. for V.N. Khare, R.C. Lahoti and for himself I have had the privilege of perusing the judgment proposed by my learned Brother Justice B.N. Agrawal.
J. B. Sinha, J. AR.
The import fee was initially levied under Government Order, G.O. MS No.
against the State of Kerala and Others against the companymon judgment of the High Court of Kerala dated 06.04.2001 in Writ Appeal Nos.
In the Punjab Excise Fiscal Orders, 1932 hereinafter referred to as the said Orders , in order 1, in the table, under companyumn Rate of duty per proof litre a in item 1 , against sub item c for the figures 4.00 the figures 3.00 shall be substituted and b in item 3 against sub item b for the figures 3.50 the figures 3.00 shall be substituted.
1 in this appeal, namely, M s. Devans Modern Brewaries Ltd., Ludhiana praying for issuance of a writ in the nature of certiorari quashing the imposition of import fee on Beer vide Order 1 D iii of the Punjab Excise Fiscal Orders, 1932, amended from time to time, latest being numberification dated 27.03.1996 which is impugned in the writ petition and for other companysequential prayers.
The said writ petition was filed by Respondent No.
2696 and 2697 of 2003 were filed by Penguin Alcohols Ltd. and Another etc.
