2002 (2) TMI 1350

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..... Ram Kumar, Adv. ORDER Civil Appeal No. 4355 of 1985 1. In the instant case, the demand from the Appellant as per the order of the Excise Commissioner was as follows: Hence a demand notice is hereby issued to you to pay excise duty for an amount of ₹ 1,59,15,376.40 for the loss of rectified spirit amounting to 6,18,842 litres (10,33,466 PLs) calculated .....

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..... conclusion that this cannot be done. 3. In the present case also, the aforequoted passage from the Excise Commissioner's order indicates that the duty is sought to be levied on the loss of rectified spirit amounting to 6,18,842 litres. 4. We have already observed that no duty can be levied by the State on the rectified spirit and, therefore, the impugned order of the Commissi .....

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