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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2002 (2) TMI 1350 - SC - Central Excise

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        Excise duty on rectified spirit is impermissible where the levy extends only to potable liquor fit for human consumption. The State cannot levy excise duty on rectified spirit because excise duty is confined to potable liquor fit for human consumption. On that principle, a ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Excise duty on rectified spirit is impermissible where the levy extends only to potable liquor fit for human consumption.

                              The State cannot levy excise duty on rectified spirit because excise duty is confined to potable liquor fit for human consumption. On that principle, a demand based on loss of rectified spirit was outside the State's jurisdiction and could not be sustained. The impugned order was therefore set aside in favour of the assessee.


                              Issues: Whether the State could levy excise duty on loss of rectified spirit.

                              Analysis: The demand was founded on loss of rectified spirit. The governing principle applied was that the State has no jurisdiction to levy excise duty on rectified spirit, as excise duty can be levied only on potable liquor fit for human consumption. Since rectified spirit does not fall within that category, the levy could not be sustained.

                              Conclusion: The levy of excise duty on rectified spirit was impermissible and the impugned order was set aside in favour of the assessee.

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