Search Results for "Excise license"

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Search Results for "Excise license"

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Supreme Court

Supreme Court Dismisses Revenue's Appeals in Coconut Oil Classification Dispute — Holds Pure Coconut Oil in Small Packings Classifiable as Hair Oil Under Heading 3305. The Court applied Section Note 2 and Chapter Note 3 of the Central Excise Tariff Act, 1985, ruling that packaging for retail sale as hair oil overrides classification as edible oil under Heading 1513.

13 Dec 2024

The case involved appeals by the Revenue (Commissioner of Central Excise) against M/s. Madhan Agro Industries (India) Private Ltd. concerning the clas...

High Court

Karnataka High Court Upholds Excise License Renewal for Bars and Restaurants Despite Minor Irregularities in Application Process. License Renewal Cannot Be Denied for Technical Defects When Licensee Has Substantially Complied with Conditions and Paid Fees.

30 Jul 2024

The case involves multiple writ appeals filed by the State of Karnataka and its excise authorities against orders of a learned Single Judge directing ...

Supreme Court

"Supreme Court of India Resolves Complexities in Taxation of Mineral Rights" "Judgment Clarifies Legislative Powers and the Nature of Royalty in Mining Sector"

25 Jul 2024

The Supreme Court of India addressed a significant dispute regarding the distribution of legislative powers between the Union and the States, specific...

High Court

High Court of Karnataka Quashes Excise Commissioner's Order in CL-9 License Shifting Dispute — Violation of Natural Justice. Appellate Authority's Reversal of Shifting Permission Set Aside for Lack of Notice and Hearing to Licensee.

12 Jul 2024

The petitioner, S.B. Manjunath, a CL-9 licensee running Moon Star Bar and Restaurant in Honnalli Town, Davanagere District, applied on 19.01.2024 unde...

High Court

Bombay High Court Allows Distillery Petitions Challenging Denial of NOC for Ethanol Production Under Maharashtra Excise Act. Court holds that denial of No Objection Certificate for ethanol production from sugarcane juice is arbitrary and violative of Article 14 when based on policy not applicable to molasses-based distilleries.

9 Aug 2023

The judgment involves multiple writ petitions filed by distilleries challenging the denial of No Objection Certificate (NOC) by the State of Maharasht...

Supreme Court

Supreme Court Quashes Cognizance in Bihar Excise Case — Private Vehicle Not a Public Place Under Section 53(a) of Bihar Excise (Amendment) Act, 2016. Consumption of liquor in a private vehicle does not constitute an offence under Section 53(a) as the vehicle is not a 'public place' under the Act.

10 May 2019

The appellants, all Rotarians, were travelling from Giridih, Jharkhand to Patna, Bihar in a private vehicle to attend a Rotary Club meeting on 25.06.2...

High Court

Bombay High Court Allows Petition Challenging Interest Demand on CLIII License Renewal Fee. Excise Department Cannot Levy Interest Without Specific Statutory Provision Under Maharashtra Excise Act, 2002 or Bombay Foreign Liquor Rules, 1953.

21 Nov 2017

The petitioners, Maheshprasad Dwarkadas Jaiswal and Rajeshwar Dwarkadas Jaiswal, are CLIII license holders for a liquor shop at Shahabazar, Aurangabad...

High Court

Bombay High Court Allows Petitions Challenging Cancellation of FL-3 Licenses for Non-Payment of License Fees — Held that License Fee is Not a Tax and Arrears Cannot Be Recovered Under the Maharashtra Land Revenue Code. The court quashed cancellation orders and directed restoration of licenses, ruling that recovery of license fee arrears must follow the procedure under the Bombay Prohibition Act, 1949 and not the Maharashtra Land Revenue Code, 1966.

28 Nov 2016

The petitioners, holders of FL-3 licenses for retail sale of foreign liquor, challenged the cancellation of their licenses by the State Excise authori...

High Court

Bombay High Court Upholds Tribunal's Decision That Airtime Charges and License Fees Are Not Part of Sale Price Under Bombay Sales Tax Act. The court held that separate charges for services in a contract for sale of activated pagers are not includible in sale price under Section 2(29) of the Bombay Sales Tax Act, 1959.

24 Sep 2014

The case involves a reference under the Bombay Sales Tax Act, 1959, arising from a decision of the Sales Tax Tribunal, Maharashtra. The respondent, M/...

High Court

Bombay High Court Dismisses Petitioner's Challenge to Disqualification from Tender for Violation of Non-Compete Clause. Clause 8.31 of Licence Agreement Between GTI and JNPT Prohibited Promoters from Bidding for Competing Projects, and Subsequent Government Policy Could Not Be Read into Existing Contract.

10 Mar 2010

The petitioner, APM Terminals B.V., a Dutch company, along with Container Corporation of India Ltd (CONCOR), formed a joint venture company called Gat...

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