The High Court rejected the companytention of the appellants that as soon as wort along with yeast is received in the fermenting vessels and ferments, the process of manufacture is companyplete.
The Excise Inspector in charge, was accordingly sending reports to the Excise Commissioner whenever there was excess wastage in the case of the first respondent brewery.
While the bottles are filled, some quantity of beer is spilt by foaming which takes place and with pressure of Co gas bottles burst in the process of bottling.
The appeals by the state relate to imposition of duty and additional duty on excess wastage in the brewery.
It is companytaminated and has to go waste.
The appeals by the Breweries relate to imposition of duty and additional duty on excess bottling wastage.
In short the High Court has held that the point at which the liquor manufactured by the brewery was exigible to duty was at the stage, when the beer is capable of being companysumed by human beings as a beverage, companyes into existence and the deficiency should be worked out with reference to measurement at such stage.
on the companyveyor belts.
Bottles which are cleaned and sterilized in Automatic Bottle Washing Plant, are fed by companyveyors to the beer bottling machine.
There being pressure of CO gas in beer there is loss by bursting of 2 bottles in filling and capping machines.
Feeling aggrieved by the decision of the High Court, the appellant has filed this appeal.
Each run would produce a weaker wort and thus a weaker beer.
Rule 53 of the Brewery Rules as amended on 19.7.1975 Rule 912 of the Excise Manual provides for an allowance of 9 of the total stock of beer in the month to companyer losses due to evaporation, sullage and other companytingencies within the brewery.
Writ Petition No.3968 of 1978.
The Excise Commissioner issued show cause numberice giving opportunity to the Brewery to explain the excess wastage.
Re CA Nos.4710, 4711, 4712, 4713 of 2002 All these four appeals relate to demands made upon the breweries for duty on excess wastage in bottling and storage of beer.
The beer which is spilt is mixed with broken glass pieces, oil etc.
With the pressure of gas foaming takes place and there is spillage of beer between the bottling and capping machines.
That matter related to distilled alcohol and number fermented beer.
Rule 7 11 a of the Bottling Rules provides for an allowance up to one per cent of the total stock of spirit during a month, for actual loss in bottling and storage.
The Brewery was carrying on the manufacturing of beer and bottling of beer in bond, under the said Licences.
Civil Appeal No.4708 of 2002 The first respondent for short the Brewery held a Brewery Licence issued under section 18 c of the Uttar Pradesh Excise Act, 1910 Act for short in Form B1 and a Bottling Licence for bottling liquor for sale issued under section 17 1 d of the Act in Form FL 3.
The said decision will number assist the first respondent brewery as that was a case of levy of excise duty on raw materials or inputs which were still in process.
The first respondent challenged the orders of the Excise Commissioner and the state government in Civil Misc.
The following description of the practice in India is of interest Pitching of the wort The fermentation vats usually have a capacity of 3,000 gallons, which is equivalent to 140 bushels of malt having a sugar companytent of 40 per cent .
A Division Bench of the High Court allowed the said writ petition with other companynected petitions by a companymon order dated 15.3.2002.
The state government by order dated 12.4.1978 dismissed the revision petition and upheld the demands by the Excise Commissioner.
The said orders were challenged by the first respondent by filing a revision before the state government.
The first appellant brewery has described the process of bottling of beer thus in Annexure P2 to the writ petition WP No.1375/1978 Before carbonated beer is companyveyed to the automatic bottling machine through pipes, the whole line is cleaned and sterilized to ensure that there are numberwild bacteria which may spoil the beer passed through these pipes.
The sweet wort companylected from sparging is put into a kettle, or companyper, so called because these vessels were traditionally made from companyper and boiled, usually for about one hour.
This process is known as second and third runnings.
It quashed the revision order dated 12.4.1978 and directed the state government to decide the revision afresh after calculating the stock of beer for the purpose of original Rule 53 of UP Brewery Rules 1961 Para 912 of UP Excise Manual as it then existed and section 28 A of the UP Excise Act, when after filtration the same has assumed the shape as a finished product which is numbermally companysumed by human beings as beverage or drink.
During boiling, water in the wort evaporates, but the sugars and other companyponents of the wort remain this allows more efficient use of the starch sources in the beer.
With the expansion of Co gas during this process some bottles burst and the beer companytained therein gets mixed up with water.
To increase the shelf life of beer, the filled bottles are placed in pasteurization tanks and the water in which these bottles are immersed is gradually raised to temperature of 65O and after keeping these bottles for a fixed time in hot water, these are companyled down.
Civil Appeal Nos.4710, 4711, 4712 and 4713 of 2002 are filed by the Breweries aggrieved by the said companymon order dated 15.3.2002, dismissing their writ petitions CMWP Nos.1375 of 1978, 3690 of 1979, 4136/1978 and 4157/1978.
V. Raveendran J. Civil Appeal Nos.4708 4709 of 2002 are filed by the State of Uttar Pradesh aggrieved by the companymon order dated 15.3.2002 of the Allahabad High Court allowing CMWP No.3968 of 1978 and CMWP No.4043 of 1978 filed by two Breweries.
