Duty demand on leftover liquor stock sustained as duty evaded behind cloak of different companies

Punjab Expo Breweries Pvt. Ltd. Vs Excise Commissioner Delhi & Anr. (Delhi High Court) Delhi High Court held that liquor being sold by different companies incorporated by appellant. Accordingly, manufacturer and seller of the liquor was one and entire attempt was to avoid payment of excise duty by hiding behind the cloak of different companies. Hence, demand of excise duty on leftover stock upheld. Facts- The appellant was granted an L-1 license by the Government of NCT of Delhi for the year 201314 for wholesale vend for sale of brands of liquor, i.e., Courier Napoleon Brandy and Savoy Cl...