https://www.taxtmi.com/caselaws?id=164799 Strict compliance with the liquor licensing scheme was required under the Excise Act and Rules, but blanket cancellation of all licences was unsustainable because each licensee's eligibility and compliance had to be examined individually. The Court held that wholesale annulment could not stand without showing that the alleged irregularity pervaded the entire selection and that individual scrutiny was impracticable. It also treated the later deletion of the requirement to verify family members' criminal background as a bona fide clarificatory amendment, not a fresh substantive burden, and held it could operate retrospectively. The appeals were allowed and the cancellation set aside. en-us Fri, 21 Apr 2006 00:00:00 +0530 Thu, 19 Jun 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164799 Strict compliance with the liquor licensing scheme was required under the Excise Act and Rules, but blanket cancellation of all licences was unsustainable because each licensee's eligibility and compliance had to be examined individually. The Court held that wholesale annulment could not stand without showing that the alleged irregularity pervaded the entire selection and that individual scrutiny was impracticable. It also treated the later deletion of the requirement to verify family members' criminal background as a bona fide clarificatory amendment, not a fresh substantive burden, and held it could operate retrospectively. The appeals were allowed and the cancellation set aside. Case-Laws Central Excise Fri, 21 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164799