MOHAN MEAKIN BREWERIES LTD. vs COMMISSIONER OF EXCISE, BIHAR & ORS.

The Supreme Court held that under Sections 27 and 28 of the Bihar & Orissa Excise Act, 1915, the enhanced duty on foreign liquor could not be levied on goods imported before November 1, 1967, even if they were in stock on that date. The Court clarified that the proviso to Rule 147 applies only to foreign liquor imported under bond, which did not include the petitioner's liquor. Therefore, the demand for the difference in duty was unauthorized, and the petition was allowed under Article 32 of the Constitution.