1973 (3) TMI 150

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...., Khasa, district Amritsar (Punjab). This was done after payment of export duty as required by Rule 631 of the Rules framed under the Act. On checking by the Punjab Excise Authorities it was found that in 7 cases the wastage was in excess of the maximum permissible limits. On this excess amount of wastage of rectified spirit excise duty was levied under Rule 814 at the highest rate. Seven demand notices were issued by the Excise Commissioner to the appellants for recovery of this duty. The demand notices are Annexures 1 to 7 to the writ petition. The appellants filed a revision before the State Government against the levy of excise duty, but the revision was rejected. The appellants thereupon filed a writ petition challenging the demand not....

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....man consumption" means "intended or meant for human consumption" at the stage of manufacture. 7. We have, therefore, to see whether rectified spirit as manufactured by the appellants was intended or meant for human consumption. In Appendix 'H' Volume II of the U.P Excise Manual printed at page 152 the specifications for rectified spirit are set out. It lays down that there should be two grades of rectified spirit, namely, grade A for use as a re-agent for pharmaceutical and medicinal purposes and for the production of potable alcoholic liquors and grade B for other industrial uses. This clearly shows that in two grades; neither of which is meant directly for human consumption. It, thus, appears that rectified spirit is not manufactured for....