https://www.taxtmi.com/caselaws?id=188365 Excise duty under the Bihar Excise Act, 1915 could not be levied on extra neutral alcohol unfit for human consumption, because the charging provision applied only to liquor fit for human consumption. Rule 33, which regulated permissible wastage during bonded transit, could not independently authorise a duty levy where the substantive charging provision did not apply. On that basis, the alleged excess transit loss did not support a penalty either. The levy of duty and the consequential penalty were therefore unsustainable, and refund was directed in favour of the assessee. en-us Tue, 17 Aug 2010 00:00:00 +0530 Fri, 06 Jan 2017 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188365 Excise duty under the Bihar Excise Act, 1915 could not be levied on extra neutral alcohol unfit for human consumption, because the charging provision applied only to liquor fit for human consumption. Rule 33, which regulated permissible wastage during bonded transit, could not independently authorise a duty levy where the substantive charging provision did not apply. On that basis, the alleged excess transit loss did not support a penalty either. The levy of duty and the consequential penalty were therefore unsustainable, and refund was directed in favour of the assessee. Case-Laws Central Excise Tue, 17 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188365