MAHARASHTRA DISTILLERIES LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) - This petition challenges the levey of excise duty under the Bombay Prohibition Act, 1949 upon losses or wastages of alcohol occurring during the manufacture by the petitioners of Indian-made foreign liquor and rectified spirit.

(2.) On 24th October, 1980 the petitioners were issued two notices of demand for excise duty in the sums of Rs. 7,54,982.20 and Rs. 1,43,050/- on alcohol losses caused during the manufacture of Indian-made foreign liquor and rectified spirit respectively. The petitioners filed appeals on 11th November, 1980. By orders dated 3rd September, 1981 the appeals were rejected On 17th September, 1981 the petitioners filed a revision application in regard to the levy of excise duty on the losses of alcohol occurring during the manufacture of Indian-made foreign liquor. On December, 1981 the revision application was rejected. On 10th February, 1982 the petitioners were served with notices of demand for Rs. 8,98,032.20 being the aggregate of the demands made earlier, for the period 1st April, 1979 to 31st January, 1980, and Rs. 6,96,351.50 for losses of alcohol sustained during the manufacture of Indian-made foreign liquor for the period 1st February, 1980 to 31st March, 1981. This petition impugns the notices of demand, the orders in appeal and revision.

(3.) A neat point is raised on behalf of the petitioners and it is not answered.