https://www.taxtmi.com/caselaws?id=237929 An excise licence application is ordinarily governed by the rules in force when it is considered, not when it was first filed. An application made in 1992 but taken up much later was therefore assessed under the West Bengal Excise Rules, 2003 as amended in 2004, rather than the 1993 Rules. Under the amended regime, new site licences were subject to a 1000-feet prohibited distance from educational and religious institutions, and the premises fell within that restriction. A circular relied upon by the applicant applied only to applications pending under the 2003 regime before the 2004 amendment and did not assist an old, revived application. en-us Mon, 07 Oct 2013 00:00:00 +0530 Mon, 18 Nov 2024 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237929 An excise licence application is ordinarily governed by the rules in force when it is considered, not when it was first filed. An application made in 1992 but taken up much later was therefore assessed under the West Bengal Excise Rules, 2003 as amended in 2004, rather than the 1993 Rules. Under the amended regime, new site licences were subject to a 1000-feet prohibited distance from educational and religious institutions, and the premises fell within that restriction. A circular relied upon by the applicant applied only to applications pending under the 2003 regime before the 2004 amendment and did not assist an old, revived application. Case-Laws Indian Laws Mon, 07 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237929