https://www.taxtmi.com/caselaws?id=285449 Rule 9 of the Bihar & Orissa Excise Rules, 1919 was upheld as within the Bihar Excise Act, 1915 because the Act authorised regulatory conditions on licensees and rule-making for manufacture, supply and storage of intoxicants. The Supreme Court also held that the second part of Rule 9 applies only to distilleries licensed solely for denatured spirit or other commercial spirit, not to units also licensed to manufacture potable liquor. As the appellants held mixed licences, the establishment cost demand could not be imposed on them, and the amounts collected were ordered to be refunded with interest. en-us Wed, 14 Aug 1996 00:00:00 +0530 Tue, 29 Oct 2024 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285449 Rule 9 of the Bihar & Orissa Excise Rules, 1919 was upheld as within the Bihar Excise Act, 1915 because the Act authorised regulatory conditions on licensees and rule-making for manufacture, supply and storage of intoxicants. The Supreme Court also held that the second part of Rule 9 applies only to distilleries licensed solely for denatured spirit or other commercial spirit, not to units also licensed to manufacture potable liquor. As the appellants held mixed licences, the establishment cost demand could not be imposed on them, and the amounts collected were ordered to be refunded with interest. Case-Laws Central Excise Wed, 14 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285449