https://www.taxtmi.com/caselaws?id=166115 The Supreme Court addressed the interpretation of excise duty demand on liquor not lifted by contractors. The Court clarified that excise duty is only applicable to drawn liquor, not undrawn liquor. The demands for excise duty on undrawn liquor were deemed unjustified, leading to the dismissal of the appeals. Each party was ordered to bear its own costs. en-us Wed, 17 Dec 1975 00:00:00 +0530 Tue, 26 Aug 2014 11:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166115 The Supreme Court addressed the interpretation of excise duty demand on liquor not lifted by contractors. The Court clarified that excise duty is only applicable to drawn liquor, not undrawn liquor. The demands for excise duty on undrawn liquor were deemed unjustified, leading to the dismissal of the appeals. Each party was ordered to bear its own costs. Case-Laws Central Excise Wed, 17 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166115