Excise payable on stock of liquor as manufacturer and seller is only one

Punjab Expo Breweries Pvt Ltd Vs Excise Commissioner And Anr (Delhi High Court) Delhi High Court held that the petitioner is liable to pay excise duty on leftover stock of liquor transferred by two erstwhile licensees, both the erstwhile licensees and the Petitioner are one and the same. The manufacturer and seller of the liquor was only one i.e. the Petitioner and hence excise duty payable. Facts- Petitioner applied for permission to transfer to itself the leftover stock from two erstwhile licensees, namely, M/s Tilak Nagar Industries Private Limited and M/s Patiala Distilleries & Manufac...