https://www.taxtmi.com/caselaws?id=170314 The Supreme Court directed a larger Bench to reconsider the issue of whether distilleries producing rectified spirit can be subjected to excise duty under the Andhra Pradesh State Excise Act. The Court noted conflicting interpretations from previous judgments and ordered a review to address the legislative competence regarding the levy of excise duty on rectified spirit used for potable liquor production. The appeals were to be placed before the larger Bench for resolution, with a focus on reviewing all relevant issues, including the consistency of the Commissioner's order with the show-cause notices. en-us Thu, 11 Dec 1997 00:00:00 +0530 Wed, 03 Jun 2015 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170314 The Supreme Court directed a larger Bench to reconsider the issue of whether distilleries producing rectified spirit can be subjected to excise duty under the Andhra Pradesh State Excise Act. The Court noted conflicting interpretations from previous judgments and ordered a review to address the legislative competence regarding the levy of excise duty on rectified spirit used for potable liquor production. The appeals were to be placed before the larger Bench for resolution, with a focus on reviewing all relevant issues, including the consistency of the Commissioner's order with the show-cause notices. Case-Laws Indian Laws Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170314