https://www.taxtmi.com/caselaws?id=168094 Fiscal demands and penalties cannot be levied or recovered without prior adjudication, notice, and statutory authority; a burden based only on an audit report and imposed without hearing is contrary to natural justice and void. The text also states that State excise power does not extend to rectified spirit or industrial alcohol not meant for human consumption, so duty on such alcohol cannot be sustained, and recovery cannot be justified as compensation when it is imposed as a statutory demand rather than an adjudicated contractual liability. en-us Thu, 04 Sep 2003 00:00:00 +0530 Fri, 17 Apr 2020 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168094 Fiscal demands and penalties cannot be levied or recovered without prior adjudication, notice, and statutory authority; a burden based only on an audit report and imposed without hearing is contrary to natural justice and void. The text also states that State excise power does not extend to rectified spirit or industrial alcohol not meant for human consumption, so duty on such alcohol cannot be sustained, and recovery cannot be justified as compensation when it is imposed as a statutory demand rather than an adjudicated contractual liability. Case-Laws Indian Laws Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168094