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

The Supreme Court upheld the validity of the demand for excise duty under Sections 27 and 28 of the Bihar and Orissa Excise Act, 1915, following an amendment that added a proviso to Section 28. The Court clarified that the scheme of levy of excise duty is governed by both sections collectively, and the imposition of duty is permissible even after a change in rates. The petition challenging the demand was dismissed, affirming the State's authority to revise duty rates retrospectively.