https://www.taxtmi.com/caselaws?id=275951 Rule 15 of the Andhra Pradesh Excise (Arrack Retail Vend Special Conditions of Licences) Rules, 1969 was examined to determine whether the notified issue price could include excise duty on arrack not lifted by the licensee. The Court held that excise duty under the statutory scheme could be levied and collected only on arrack actually issued from the distillery, and no levy could be sustained on undrawn liquor. Labelling the demand as issue price, compensation, or liquidated damages did not cure the absence of statutory authority. Rule 15 was therefore invalid and ultra vires the Act to the extent it authorised recovery of excise duty on undrawn liquor. en-us Tue, 18 Jan 1977 00:00:00 +0530 Tue, 23 Oct 2018 17:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275951 Rule 15 of the Andhra Pradesh Excise (Arrack Retail Vend Special Conditions of Licences) Rules, 1969 was examined to determine whether the notified issue price could include excise duty on arrack not lifted by the licensee. The Court held that excise duty under the statutory scheme could be levied and collected only on arrack actually issued from the distillery, and no levy could be sustained on undrawn liquor. Labelling the demand as issue price, compensation, or liquidated damages did not cure the absence of statutory authority. Rule 15 was therefore invalid and ultra vires the Act to the extent it authorised recovery of excise duty on undrawn liquor. Case-Laws Central Excise Tue, 18 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275951