https://www.taxtmi.com/caselaws?id=416847 Excise duty on manufactured liquor attaches upon manufacture, although collection may be deferred until issue from a warehouse. Destruction of stored liquor before issue does not itself eliminate duty liability where the statutory framework treats the distillery as responsible for duty on wastage beyond permitted limits. Fire loss is not treated as beyond human control merely because liquor was destroyed: the absence of natural causes, evidence of defective electrical installations, and inadequate precautions may support negligence through res ipsa loquitur. Excise supervision does not displace the distillery's independent duty of safe custody. Insurance limited to liquor value, and recovery of insurance proceeds, does not extinguish excise-duty exposure. en-us Wed, 05 Jan 2022 00:00:00 +0530 Mon, 10 Jan 2022 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416847 Excise duty on manufactured liquor attaches upon manufacture, although collection may be deferred until issue from a warehouse. Destruction of stored liquor before issue does not itself eliminate duty liability where the statutory framework treats the distillery as responsible for duty on wastage beyond permitted limits. Fire loss is not treated as beyond human control merely because liquor was destroyed: the absence of natural causes, evidence of defective electrical installations, and inadequate precautions may support negligence through res ipsa loquitur. Excise supervision does not displace the distillery's independent duty of safe custody. Insurance limited to liquor value, and recovery of insurance proceeds, does not extinguish excise-duty exposure. Case-Laws VAT and Sales Tax Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416847