https://www.taxtmi.com/caselaws?id=190841 Executive circulars under the Bombay Prohibition Act could not enlarge excise duty liability beyond the statutory scheme: the Act and rules distinguished the power to levy duty from the prescribed mode of collection, and they did not authorise charging duty on breakages or transit losses of liquor before storage in bond. Retrospective recovery of differential supervision charges was also impermissible, because the licence scheme required charges to be fixed and paid in advance, and the State could not impose an additional backward-looking burden after the parties had acted on the amounts already communicated. The circulars and related communications were therefore set aside. en-us Tue, 01 Aug 1989 00:00:00 +0530 Fri, 03 Mar 2017 17:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190841 Executive circulars under the Bombay Prohibition Act could not enlarge excise duty liability beyond the statutory scheme: the Act and rules distinguished the power to levy duty from the prescribed mode of collection, and they did not authorise charging duty on breakages or transit losses of liquor before storage in bond. Retrospective recovery of differential supervision charges was also impermissible, because the licence scheme required charges to be fixed and paid in advance, and the State could not impose an additional backward-looking burden after the parties had acted on the amounts already communicated. The circulars and related communications were therefore set aside. Case-Laws Central Excise Tue, 01 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190841