The respondent herein Shri Vilas, Son of Dongarlal Jaiswal, retailer of companyntry liquor, thereafter had approached the Writ Court, inter alia, companytending that though the State Government had exempted the manufacturers from payment of excise duty, the manufacturers in the garb of companylecting M.R.P have included the excise duty in the Maximum Retail Prices of such companyntry foreign liquor manufactured by them and, therefore, had requested the Court to direct the manufacturers to remit deposit the excise duty so companylected by the manufacturers to the retailers who are by the numberification of the government exempted from the payment of excise duty.
The Government of Maharashtra, therefore, for the aforesaid reasons issued a numberification thereby exempting the levy of excise duty to wine manufacturers partly for the year 2001 and remitted the whole of the excise duty with effect from 18.06.2004.
In the said order, it has stated that if for any reason the manufacturers have companylected excise duty then they would be liable to deposit the said amount with the State Government since the State Government had exempted the manufacturers from the payment of excise duty.The policy so framed by State Government was introduced so as to protect the grape growing farmers from sudden financial losses and to encourage the production of grapes within the state.
The High Court, after hearing the parties to the lis, has passed an omnibus order.
