https://www.taxtmi.com/caselaws?id=219813 The SC allowed the appeal, setting aside the demand raised by the Commissioner of Excise. It ruled that the State Government lacked authority to levy excise duty on rectified spirit for industrial use, as per precedent. The SC found the penalty imposed under Rule 633(7) unjustified, as it applies only to potable liquor, not industrial alcohol. The Court emphasized the need for a show-cause notice and hearing, citing principles of natural justice. The case was remitted to the Excise Commissioner for a fresh decision, ensuring the appellant is given an opportunity to be heard. en-us Wed, 06 Jul 2011 00:00:00 +0530 Thu, 11 Jan 2024 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219813 The SC allowed the appeal, setting aside the demand raised by the Commissioner of Excise. It ruled that the State Government lacked authority to levy excise duty on rectified spirit for industrial use, as per precedent. The SC found the penalty imposed under Rule 633(7) unjustified, as it applies only to potable liquor, not industrial alcohol. The Court emphasized the need for a show-cause notice and hearing, citing principles of natural justice. The case was remitted to the Excise Commissioner for a fresh decision, ensuring the appellant is given an opportunity to be heard. Case-Laws VAT and Sales Tax Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219813