https://www.taxtmi.com/caselaws?id=197642 Excise duty or a duty-equivalent liability could not be imposed on distilleries for lost, wasted, or unverified security holograms through circulars or executive instructions alone. The statutory scheme required any fiscal levy to be authorised by the Uttar Pradesh Excise Act, 1910, or valid subordinate legislation, and regulatory directions could extend only to accounting, custody, and verification of holograms. Because no rule or notification authorised the charge during the relevant period, the attempted levy by departmental circulars was without statutory backing and invalid. Executive instructions could not create a presumption of misuse or impose duty, penalty, or liquidated damages outside the Act. en-us Fri, 12 May 2006 00:00:00 +0530 Thu, 11 Jan 2018 14:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197642 Excise duty or a duty-equivalent liability could not be imposed on distilleries for lost, wasted, or unverified security holograms through circulars or executive instructions alone. The statutory scheme required any fiscal levy to be authorised by the Uttar Pradesh Excise Act, 1910, or valid subordinate legislation, and regulatory directions could extend only to accounting, custody, and verification of holograms. Because no rule or notification authorised the charge during the relevant period, the attempted levy by departmental circulars was without statutory backing and invalid. Executive instructions could not create a presumption of misuse or impose duty, penalty, or liquidated damages outside the Act. Case-Laws Central Excise Fri, 12 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197642