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Supreme Court Quashes Demand for Enhanced Duty on Liquor Imported Before Rate Revision in Bihar Excise Act Case. Proviso to Rule 147 Held Inapplicable to Non-Bonded Imports, Clarifying Scope of Duty Revision Levy.

The petitioner, Mohan Meakin Breweries Ltd., manufactured Indian made foreign liquor at distilleries in Himachal Pradesh and Uttar Pradesh, and had de...