DILIP SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) Leave granted.

(2.) Heard learned counsel for the parties.

(3.) The appellant is engaged in the business of manufacturing ayurvedic medicines. He and his brother Vinay Kumar Singh are the proprietors of m/s Vishwanath Indian Herb Products. They obtained a license under the drugs and Cosmetics Act, 1940 for manufacturing ayurvedic medicines in form No. 25d. On 24-3-1995, they applied to the Commissioner of Excise for a license in Form L-1 under the Medicinal and Toilet Preparation (Excise Duties) Act, 1955 and the Rules made there under for manufacturing medicinal preparations containing alcohol. This application was rejected by the Commissioner on the ground that the manufacturers of ayurvedic medicines in the districts of Saran and Vaishali have not been manufacturing medicinal preparations containing alcohol according to their installed capacity. It was further observed by the Commissioner in his order that non-utilisation by the licence-holders of their installed capacity indicated that there was no requirement for such medicinal preparations. This order was challenged by the appellant by filing an appeal to the State Government. It was dismissed.