https://www.taxtmi.com/caselaws?id=331961 Liability for minimum guaranteed quantity shortfall under Rule 6-C of the Orissa Excise (Exclusive Privilege) Foreign Liquor Rules, 1989 could not be enforced once the rule was deleted in 2002, because no saving provision preserved demands under the omitted clause. The State monopoly corporation had already taken over wholesale trade from 31.01.2001, and the demand was raised only after the deletion. In these circumstances, the deleted rule could not be relied on to sustain a post-omission demand for an earlier period, and the impugned demand notice was quashed. en-us Tue, 12 Jul 2016 00:00:00 +0530 Tue, 06 Sep 2016 13:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331961 Liability for minimum guaranteed quantity shortfall under Rule 6-C of the Orissa Excise (Exclusive Privilege) Foreign Liquor Rules, 1989 could not be enforced once the rule was deleted in 2002, because no saving provision preserved demands under the omitted clause. The State monopoly corporation had already taken over wholesale trade from 31.01.2001, and the demand was raised only after the deletion. In these circumstances, the deleted rule could not be relied on to sustain a post-omission demand for an earlier period, and the impugned demand notice was quashed. Case-Laws Customs Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331961