Case Law Details
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 & Manufacturers Private Limited.
Post enquiry, Excise Commissioner held that the Petitioner was selling liquor via different companies which have been incorporated by them for the purpose of sale of liquor, which was being manufactured in the distillery of M/s Patiala Distilleries & Manufacturers Private Limited.
It was concluded that the manufacturer and the seller of the liquor in the present case was only one and the entire attempt on the part of the Petitioner is only to avoid payment of excise duty by hiding behind the cloak of different legal entities. The Excise Commissioner was, therefore, of the opinion that the leftover stock of the companies, i.e., M/s Tilak Nagar Industries Private Limited and M/s Patiala Distilleries & Manufacturers Private Limited belongs to one entity and, therefore, the Petitioner was liable to pay the excise duty.
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