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<h1>State Prohibited from Imposing Excise Duty on Unfit Spirits</h1> <h3>Deccan Sugar & Abkari Co. Ltd. Versus Commissioner of Excise, A.P.</h3> The Supreme Court held that the State cannot impose excise duty on rectified spirit unsuitable for human consumption. The demand notice for excise duty ... - The Supreme Court ruled that the State cannot levy excise duty on rectified spirit, as it is not fit for human consumption. The demand notice issued to the Appellant for excise duty on rectified spirit was set aside. The decision was based on previous cases like Synthetics and Chemicals Ltd. v. State of U.P. and State of U.P. v. Modi Distillery. The appeal was allowed, and no costs were awarded. Similar decisions were made in other related appeals.