https://www.taxtmi.com/caselaws?id=45132 A Form L-6 licence under the Central Excise Rules authorised duty-free receipt and use of power alcohol for specified industrial purposes, but it did not override the separate statutory regime governing manufacture, disposal, transport and issue of power alcohol. Compliance with the Indian Power Alcohol Act, 1948, the rules made under it, and the incorporated U.P. excise regulations remained mandatory, including the requirement of permission from the competent authority for direct issue from a distillery. The asserted right under Article 19(1)(g) could not displace these valid regulatory controls. en-us Thu, 24 Oct 1963 00:00:00 +0530 Mon, 25 Aug 2014 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45132 A Form L-6 licence under the Central Excise Rules authorised duty-free receipt and use of power alcohol for specified industrial purposes, but it did not override the separate statutory regime governing manufacture, disposal, transport and issue of power alcohol. Compliance with the Indian Power Alcohol Act, 1948, the rules made under it, and the incorporated U.P. excise regulations remained mandatory, including the requirement of permission from the competent authority for direct issue from a distillery. The asserted right under Article 19(1)(g) could not displace these valid regulatory controls. Case-Laws Central Excise Thu, 24 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45132