Demand raised by the appellants against the respondent company, of excise duty on the liquor lost in fire, is authorised by law and has rightly been raised as per the applicable provisions of the Act of 1910, the Excise Manual and the Rules of 1969. – Fire incident in question cannot be said to be that of an event beyond human control and the High Court has been in error in holding that no negligence could be imputed on the respondent company.
SUPREME COURT OF INDIA FULL BENCH STATE OF UP THROUGH SECRETARY (EXCISE) AND OTHERS — Appellant Vs. M/S MCDOWELL AND COMPANY LIMITED — Respondent ( Before : A.M. Khanwilkar, Dinesh…