https://www.taxtmi.com/caselaws?id=233554 A claim for remission of licence fee and compensation for closure of a country liquor shop cannot be rejected solely because the licensee lifted quantity above the minimum guarantee quota. The Court held that the licensing authority had to apply Rule 15 of the Uttar Pradesh Excise (Settlement of Licences for Retail Sale of Country Liquor) Rules, 2002, which permits lifting beyond the minimum guarantee quota up to the prescribed upper limit, and Rule 17, which governs closure of licensed premises and requires lawful closure directions, including those based on law and order or election-related grounds. As no finding supported the extended closure on such grounds, the rejection was quashed and the matter remitted for fresh consideration. en-us Wed, 01 May 2013 00:00:00 +0530 Mon, 06 May 2013 13:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233554 A claim for remission of licence fee and compensation for closure of a country liquor shop cannot be rejected solely because the licensee lifted quantity above the minimum guarantee quota. The Court held that the licensing authority had to apply Rule 15 of the Uttar Pradesh Excise (Settlement of Licences for Retail Sale of Country Liquor) Rules, 2002, which permits lifting beyond the minimum guarantee quota up to the prescribed upper limit, and Rule 17, which governs closure of licensed premises and requires lawful closure directions, including those based on law and order or election-related grounds. As no finding supported the extended closure on such grounds, the rejection was quashed and the matter remitted for fresh consideration. Case-Laws Central Excise Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233554