2002 (2) TMI 1350 - SC - Central Excise

Summary

The Supreme Court ruled that the State cannot levy excise duty on rectified spirit, as it is not fit for human consumption. The demand notice issued to the Appellant for excise duty on rectified spirit was set aside. The decision was based on previous cases like Synthetics and Chemicals Ltd. v. State of U.P. and State of U.P. v. Modi Distillery. The appeal was allowed, and no costs were awarded. Similar decisions were made in other related appeals.