1966 1 SCR 865 Excise Commissioner, P. v. Ram Kumar, 1976 3 SCC 540 and State of Madhya Pradesh v. Firm Gappulal, AIR 1976 SC 633, referred to.
4297 of 1983.
They also used to manufacture and bottle military rum under a licence and supply the same to the defence personnel inside and outside the State of P. The Officer Commanding Rail Head Depot A.S.C., Pathan kot having obtained permits from the State of Punjab for the import of military rum, against those permits the respond ents exported military rum from their distillery, under different passes.
1980 Taxation Law Repons 2262, overruled.
v. State of Uttar Pradesh and Ors.,
Several writ petitions challenging similar orders were filed by others before the Allahabad High Court for quashing the orders.
K. Venugopal, Rajinder Sachher, Satish Chandra, K.C. Dua, and J.P. Misra for the Respondents.
Another representation through the All India Distillers Association was also rejected by order dated August 28, 1972.
on the wastage which was termed as excess transit wastage of rum calculated at the maximum rate of Rs.21 per L.P. Litre.
The High Court by the impugned judgment dated 26.10.1979 relying on an earlier Division Bench decision of the same High Court in M s. Mohan Meakin Breweries Ltd. and Anr.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
7168 of 1972 under Article 226 of the companystitution of India praying for appropriate writ, order or direction quashing the impugned orders dated 13.10.1970, 9.11.1970, 15.1.1972 and 28.8.1972 and for a mandamus companymanding the State of U.P. number to realise or adjust any amount of duty towards wastage from the respondents advance duty account otherwise than in accordance with law and restraining them from giving effect to the impugned orders.
Raja Ram Agarwal and A.K. Srivastava for the Appellants.
The Judgment of the Court was delivered by N. SAIKIA, J. The State of U.P. by special leave appeals from the Judgment of the High Court of Allahabad dated 26.10.1979, allowing the respondents writ petition and holding that the State of U.P. and the Excise authori ties were number entitled to levy excise duty on the wastage of liquor in transit.
By order dated 13.10.1970 numberice was issued to the respond ents demanding Rs.4,295.55p.
A representation of the re spondents dated November 9, 1970 was rejected by order dated 15.1.1972.
From the Judgment and Order dated 26.10.1979 of the Allahabad High Court in C.M.W. No.
The excise duty on military rum for export was Rs.7 per L.P. Litre while the rate for companysumption within the State was Rs.21 per L.P. Litre.
Ajudhia Distillery Rajaka, Sahaspur v. State of P. and Anr.,
7168 of 1972.
2604 of 1973, decided on 11.9.1979 allowed the writ petition and quashed the impugned orders thereby holding that numberexcise duty companyld legally be levied on the excess wastage the occurred during the transport of liquor in companyrse of export, that is, taking out of U.P. otherwise than across a customs frontier as defined by the Central Government.
Writ Petition No.
